1998 (2) TMI 330

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....stava, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - Appellant, engaged in the manufacture of tailormade packaging machinery, was paying duty on approved prices. In respect of 19 contracts, it was found that the appellant had received advances ranging from Rs. 5,000/- to Rs. 2 lacs as against contractual price ranging from Rs. 37,000/- to Rs. 4.8 lacs, retained for a....

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....isfied that the receipt of advance did influence the price. This aspect of the advance amount influencing the price was not considered by the Assistant Collector. 3. Collector (Appeals) considered this aspect. During the personal hearing he specifically asked the appellant whether final price of the equipment would increase if advance is not taken by the appellant and the answer of the app....