1997 (7) TMI 430

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....lants. Shri K. Srivastava, SDR, for the Respondent. [Order per : K. Sankararaman, Member (T)].  -  Appeal No. E/5478/91-A filed by the appellants M/s. Incab Industries Ltd. has come up for hearing along with supplementary appeals filed subsequently by them which have been registered under Nos. E/1400-1556/97-A. It was clarified by the learned Chartered Accountant, Shri D.B. Desa....

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....e Bench when the appeal E/5478/91-A had come up for hearing before the Bench on an earlier occasion. Pursuant to the direction given by the Bench the supplementary appeals have been filed. As the original appeal had been filed in time, the supplementary appeals are taken on record, condoning the delay in their filing. 2. Shri Desai, learned CA referred to the following orders passed by thi....

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.... final product. The prices have been fixed by them taking into account the cost of copper, the effect of Modvat credit of the countervailing duty paid thereon and their job charges. Shri Desai took us through the documents and the contracts. The Assistant Collector had added the element of Modvat credit (to the extent of countervailing duty paid on the imported copper) to the prices shown in the v....