1997 (12) TMI 408

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....Ali, JDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - Appellant is absent in spite of notice of hearing but has sent a request for decision of the appeal on merits. We have heard Shri M. Ali, JDR and perused the papers. 2. Appellant, engaged in the manufacture of self adhesive tapes and cloth based tapes, was filing price lists in Part II and on approval of the ....

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....e customers, that this would be done after tape was manufactured and would amount to post manufacturing activity and therefore, the amount realised on this count could not form part of the assessable value. Overruling this contention, Additional Collector confirmed the demand and imposed penalty of Rs. 1,000/-. This order is now challenged. 3. In the case of Sidhartha Tubes Ltd. v. Collect....