1998 (4) TMI 338

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....thony Mathias, Dy. Mgr. Executive, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  The Collector of Central Excise, Bombay has filed this appeal against the Order-in-Appeal, dated 24-2-1992 passed by the Collector (Appeals), Bombay setting aside the Order-in-Original, dated 26-2-1991 passed by the Assistant Collector of Central Excise, Bombay. 2. Respondent (U....

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....e ground that nexus between the amounts of advance and the prices charged had not been established. This order is under challenge. 3. Show cause notice is bereft of all useful and relevant particulars. The impugned orders show that the price charged by Mahindra and Mahindra was Rs. 57/- per unit for the first 10,000 pieces. This price included Rs.1/- towards development charges and the res....

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.... the specifications of the buyers. In other words, these are not goods which can be mass produced and kept on the shelf for sale to general class of buyers. The Collector (Appeals), was, therefore, justified in holding that element of interest was not to be added to the assessable value. 4. The above facts are relevant to M/s. Uni Deritend Precision Castings. The respondents are two differ....