1996 (2) TMI 323

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....ha, Advocate, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the Department against the order-in-appeal passed by the Collector of Central Excise (Appeals). 2. The point to be considered in this case is whether the cost of insert is to be included in the value of the sleepers under section 4 of the Act. 3. We have heard Shri P.K. ....