1997 (12) TMI 392

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....ha, Advocate, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. - This is an appeal filed by the Department against the decision of the Collector of Central Excise (Appeals) made in Order-in-Appeal No. P-230/93, dated 8th October, 1993. In the impugned order, the Collector (Appeals) had directed the Assistant Collector to verify that there was no compulsion on the appellant (the....

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....the assessee namely the respondent before us. In terms of the observation of the Supreme Court in para 49 of the said judgment where the Supreme Court says that the value of the goods is enriched provides expenses have been incurred by the assessee, only such incidence can be included for the purpose of assessment. Here it is not found specifically that expenses have been incurred by the assessee-....