1998 (8) TMI 281

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.... Shri K. Srivastava, SDR, for the Respondents. [Order per : Justice U.L. Bhat, President]. - The appeal is directed against the Order-in-Appeal No. 08/92, dated 12-12-1992 passed by the Collector (Appeals) Bombay confirming the Order in Original No. 31/91, dated 30-7-1991 passed by the Assistant Collector, Central Excise, Goa, approving Price List No. 165/90-91 filed by the appellant and giv....

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....nce we hold the deduction of the cost of manual and leather case would be admissible. 4. According to learned Counsel for the appellant, freight and insurance charges have been equalised. The price list did not specifically describe the charges as equalised. The price list was in Part -II, on the basis of a contract on purchase order, a copy of which is not before us, Letter dated 18-1-199....

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....the letter accompanying the price list. The promised proof was not produced before the original authority. Letter dated 18-9-1992 submitted by the learned Counsel for the appellant to the Collector (Appeals) mentioned that a certificate from the Chartered Accountant indicating the percentage of freight and insurance charges was enclosed. The Collector (Appeals) did not make any reference to the ce....