1996 (9) TMI 561

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....Joglekar, Member (T)]. - In these two appeals the facts are common. These are therefore being disposed of by this common order. 2. In Appeal No. C/734/91-A filed by M/s. REPRO request is made for adjournment. Since the issue is a covered one, we see no propriety in acceding to this request. In Appeal No. C/717/91-A the appellant's have requested for disposal of the case on merits. 3.&emsp....

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....re not includible in the assessable value. As regards suppression it was claimed that agents were to be blamed and not the importers. Both the appeal memorandum are identical. 5. Shri Mohamed Ali, learned JDR was present in appeal No. C/717/91-A and Shri T.R. Malick, learned JDR was present in appeal No. C/734/91-A. In the arguments reliance was placed on the judgment in the case of General ....