1998 (2) TMI 225

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....ultant, for the Appellant. Shri M. Ali, JDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - The common appellant, engaged in the manufacture of torches, dry cells and miniature bulbs and effecting sales at factory gate and depots at uniform prices filed seven price lists No. 29/80, 39/80, 48/80, 49/80, 51/80, 13/80 and 14/80 for the different products claiming various deduct....

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..... Learned Counsel for the appellant stated that this appeal may be treated as an appeal against order-in-appeal disposed of by the Collector (Appeals) in respect of price list No. 48/80. 2. In respect of three more price lists the Assistant Collector passed an order following the pattern set by the Collector (Appeals) in the previous appeals. This order having been confirmed by the Collector....

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.... against the observation made by the Assistant Collector stating that if the audited figures regarding amounts of admissible deductions are less than the amounts allowed deduction provisionally, appellant has to pay duty on the differential value. Learned Counsel for the appellant seeks to challenge this observation. According to him, deduction has been claimed of specific amounts under each head,....