1997 (10) TMI 366

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.... Respondent. [Order per : Justice U.L. Bhat, President]. -  Respondent is absent but has sent a request for decision of the appeal on merits. Respondent has also filed a cross-objection supporting the order impugned in the appeal. We have heard Shri M. Ali, JDR and perused the papers. 2. Respondent manufactures aluminium products governed by the erstwhile T.I. 27. The dispute in....

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.... has raised an objection that the appeal is not supported by any authorisation in terms of Section 35B(2) of the Central Excise Act and authorisation, if any, is general authorisation issued by Collector of Central Excise, which should not be adequate in law. Copy of the authorisation issued by the Collector of Central Excise is before us. It does authorise Assistant Collector to file an appeal ag....

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....s cannot be included in the assessable value since the percentage of goods subjected to such process was small and factory gate price was available. He also relied on the circumstance that process was carried out outside the respondent's premises and after clearance from the factory on payment of duty. 5. The view taken by the Collector (Appeals) does not appear to be sound. There is no di....