TaxTMI 
TaxTMI 
1997 (11) TMI 347
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.... [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Jay Cylinders Ltd., Sikandrabad, the Order-in-Appeal dated 12-7-1996 passed by the Commr., C. Ex. (Appeals), Ghaziabad on an application filed by the Asstt. Collector, C. Ex. U/S 35E of the Act is under challenge. 2. Shri C.L. Sawhney, Consultant appearing for the appellants submitted that the valuation of the gas cylinde....
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....reply, Shri K. Srivastava, SDR stated that in pursuance of the Order-in-Original, the Asstt. Collector had approved the price-lists and that the limitation will be counted from the date of approval of such price-lists and the appeal was in time before the Commr., C. Ex. (Appeals). On merits, he submitted that the Asstt. Collector had decided the principle of loading the value by the notional value....
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....enue on the ground that the application filed by the Department was barred by limitation by 2 days. Subsequently in pursuance of the same Order-in-Original, the Asstt. Commr., Central Excise approved the price-lists. The price-lists were approved in pursuance of the same order, appeal against which filed by the Revenue had been dismissed by the Commr., Central Excise (Appeals) as time-barred. 5.&....