1999 (8) TMI 240

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....r the Respondents. [Order per : Justice K. Sreedharan, President]. -  When this appeal came up for final hearing on 24-3-1999 on account of non-appearance of the appellant, appeal was dismissed for non-prosecution. Actually, the appellant had sent a representation to this Tribunal requesting to dispose of the appeal in the light of the Final Order No. 5738/97, dated 29-12-1997 passed by....

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....than the actual expenditure incurred by them. In such a situation, the Commissioner took a view that the excess amount of freight and insurance is includible in the assessable value of the woven sacks under Section 4 of the Central Excise Act. This conclusion reached by the Commissioner is under challenge. 5. Issue identical to the one raised in this appeal was the subject matter in anothe....