1996 (5) TMI 293

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....r the Appellant. Shri M. Haja Mohideen, JDR, for the Respondent. [Order per S.L.Peeran, Member (J)]. - This appeal arises from the Order-in-Appeal dt. 11-3-1986 passed by the Collector (Appeals), New Delhi. The question that arises for consideration is as to whether "Dharmada" charged by the appellants on the goods is required to be added to the assessable value. Both the authorities have....

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.... 2. The Learned DR submitted that although this judgment is there on record but yet it is not known as to whether this "Dharmada" is being utilised for the purpose for which it is deducted and therefore, it is required to be ascertained. 3. We have carefully considered the submissions made by both the sides and have perused the order. There is no dispute with regard to recovery of Dh....