1997 (12) TMI 294

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.... the Respondent. [Order per : Justice U.L. Bhat, President]. - Respondent is absent in spite of notice of hearing but has sent a request for disposal of the appeal on merits. We have heard Shri M. Ali, JDR and perused the papers. 2. Respondent, manufacturing voltage stabilisers of various kinds under the brand name 'V' Guard belonging to M/s. Prompt India and selling the entire manuf....

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....Collector (Appeals) under Section 35E of the Central Excise Act, 1944, which was dismissed by the Collector (Appeals). Hence the present appeal by the Department. 3. The only contention urged in the Memo. of Appeal is that besides the price shown in the price lists additional consideration flowed from the buyer to the seller and such additional consideration should become part of assessabl....