1997 (12) TMI 370

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...., for the Respondents. [Order per : Gowri Shankar, Member (T)]. - Respondent absent despite issue of notice. We have heard the departmental representative. 2. The appeal is against the order of the Collector (Appeals) confirming the finding of the Assistant Collector that charges incurred by the assessee in testing transmission towers manufactured by it are not to be included in the ....

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....d the goods are cleared only after  satisfactory testing. This ground is directly contradictory to the finding of the Assistant Collector that the testing takes place only after the goods are cleared. There is no material on which the ground is based and to contend that the Assistant Collector's finding in fact was wrong. 4. The second ground is that the towers are fully manufactured ....