2001 (4) TMI 318

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....he Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by M/s. ITI Ltd. against the impugned order, dated 7-1-1987 passed by the Collector of Central Excise (Appeals), Madras. 2. Shri Krishna Murthy, Finance Manager, appearing for the appellants drew our attention to the findings portion of the impugned order which is as under : "I have carefully considered ....

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....ts that such price includes cost of supply of bought-out items in addition to the cost of the excisable goods and upon production of such evidence, within the above stated period the Asstt. Collector will allow suitable deductions. Except for the above modifications, in the order of the Assistant Collector, the appeal is otherwise rejected." He submitted that the party could not produce the relev....