1998 (1) TMI 219

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....i M. Ali, JDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  Order-in-original dated 21-2-1991 passed by the Assistant Collector of Central Excise, New Delhi, confirming demand of Central Excise duty having been confirmed by the Collector (Appeals), New Delhi, the present appeal has been filed. Penalty imposed by the Assistant Collector has been set aside by the Col....

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....xemption was available. The duty element on these two consignments has been confirmed in this case. 3. The only submission made by the learned Counsel for the appellant relates to the redetermination of the assessable value and recomputation of the duty element. It is pointed out that in respect of the two consignments appellant collected only price and did not separately collect the duty ....