1998 (1) TMI 181

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....Order per : Justice U.L. Bhat, President]. - Respondent is absent in spite of notice of hearing, but has sent a request for decision of the appeal on merits. We have heard Shri M. Ali, JDR and gone through the records. 2. Respondent was manufacturing Voltage Stabilisers with the brand name "V Guard" and selling the entire production to M/s. Prompt India. Price list No. 1/87-88 filed by ....

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....oviso (iii) to Section 4(1)(a) of the Central Excise Act, 1944 has not been raised in the memorandum of appeal. On the other hand, the memorandum of appeal raised a totally different contention, namely, that there is flow of additional consideration from the buyer to the manufacturer and this element should be included in the assessable value. A copy of the show cause notice has not been produced ....