1998 (6) TMI 302

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....ellant. Shri Mohammed Ali, JDR, for the Respondents. [Order per : Justice U.L. Bhat, President]. -  The dispute in the appeal relates to the manner of deduction of the elements of transit insurance charges, depot distribution expenses, interest paid on bills, outward freight and other handling charges. The price list filed by the appellant referred to the Auditor's figures for the pr....

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....rial Syndicate v. Collector - 1998 (101) E.L.T. 665 (Tribunal). The Tribunal accepted the contention of the appellant that action on the actual figures cannot be restricted only to cases where the actual figures are less than the declared figures. Similar action has to be taken even where the actual figures are seen to be more than the provisional figures. We followed a similar earlier decision of....