1998 (9) TMI 233

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....for the Respondent. [Order per : Justice U.L. Bhat, President]. -  Appellant is absent in spite of notice of hearing. There is no request for adjournment and no representation. We have heard Shri R.D. Negi, SDR and perused the papers. 2. Appellant, engaged in the manufacture of electrical goods falling under tariff sub-heading 8536.90 of the Schedule to the CETA, 1985 was filing....

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....on account of freight, insurance and secondary packing in spite of repeated letters written by Range Supdt., that the claim for the period from 20-8-1986 to 2-9-1986 was barred by time, that the packing provided was in the nature of normal packing as the goods could not be transported and marketed without such packing in corrugated boxes or wooden boxes and proposing rejection of the refund claim.....

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....t. Ltd. v. CCE - 1987 (30) E.L.T. 454 (Tribunal). The principle laid down in this decision cannot be regarded as good law in view of decision of High Court of Calcutta in I.T.C. Limited & Another v. Union of India & Others - 1988 (34) E.L.T. 473 (Cal.). The failure to claim deductions in the price lists cannot be a ground for rejection of refund claim. The Collector (Appeals) also relied upon the ....

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....curred by the appellant. It is true that costing certificate by the Chartered Accountant was produced but the certificate was apparently based on entries in books of account maintained by the appellant. It is significant to note that the certificate was not purportedly based on the primary documents relating to the expenditure. It was in these circumstances that even before the show cause notice, ....