1997 (10) TMI 246

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....rugandi, JDR, for the Respondent. [Order per : T.P. Nambiar, Member (J)]. - This is an appeal filed by the appellant against the orders passed by the Collector (Appeals) in Appeal No. 170/87 (C), dated 30-9-1987. Only one appeal was filed, but there are 49 pricelists involved in this case. Therefore, when we put a query to the learned Advocate as to whether one appeal is sufficient, she cont....

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.... 173(C) of the Central Excise Rules, 1944. The appellant was asked to follow assessment under Rule 9(B) procedure. On a perusal of the invoices of the assessees, it was found that they are collecting some amounts as Silk Screen charges, packing and forwarding charges etc., in addition to the value claimed. Therefore, show cause notices were issued. 4. It is thus seen that each price list i....

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....26-10-1995, the Tribunal has observed as under : "The appellant and his Counsel are absent. There is no representation by the appellant. He has filed an application seeking review of the earlier order directing him to file separate appeals. Four Shipping Bills were involved in this matter and 4 different show cause notices were issued. All the 4 matters were dealt with in a single hearing and a co....