2000 (5) TMI 221

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....i S.K. Bansal, Advocate, for the Respondent. [Order per : Justice K. Sreedharan, President]. -  Revenue is in appeal. Short facts necessary for disposal of the appeal are as follows : Various price lists were submitted by the manufacturer for approval by the Department. Those price lists were approved with the direction to include inspection charges as well to the assessable value of....

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....he amount to the manufacturer. That order was reviewed by the Commissioner and pursuant to that order of review, appeal was filed before Commissioner (Appeals). Commissioner (Appeals) by reasoned order dismissed that appeal. Aggrieved by the order of the Commissioner (Appeals), the Revenue had preferred this appeal. 2. As per decision binding between the manufacturer and the Revenue, manuf....