1998 (3) TMI 329

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.... the Appellant. Shri M. Ali, JDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - Appeal E/5630/91-A is directed against the Order-in-Appeal dated 31-5-1991 passed by the Collector (Appeals) confirming the Order-in-Original dated 1-7-1988 passed by the Assistant Collector. Appeal E/800/92-A is directed against the Order-in-Appeal dated 20-11-1991 passed by the Collector ....

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....e sold at prices higher than the factory gate prices. Accordingly, show cause notice was issued proposing demand of differential duty on the difference between the two sets of prices. Appellant pleaded that depot prices cannot be adopted since factory gate prices were available and, in any event, deductions for transport, sales-tax and other expenses should be given. The Assistant Collector passed....

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....d suggest all the goods would be packed in polythene bags. No evidence was adduced to show that the goods sold and delivered at the factory gate were packed only in cardboard boxes and polythene bags were being used only when specifically asked for buyers. Therefore, the claim for deduction on account of the cost of polythene bags was rightly disallowed. 6. According to the learned Counsel....