1994 (10) TMI 73

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....s directed against an order dated 8th August, 1994 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi whereby it partly accepted the petitioner's application under Section 35F of the Central Excises and Salt Act for the waiver of the conditions of pre-deposit of the dues and allowed the petitioner to deposit Rs. 25,00,000/-. 2. I have heard the learned counsel for th....

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.... on the pouches for which it charges a separate amount from the customer towards the cost of the preparation of the printing cylinder and the question was whether the amount so charged should be included in the excisable value of the goods manufactured by the petitioner. On this point, which seems to have been vehemently argued before the Tribunal even for the disposal of the waiver application, t....

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.... to Section 11A is a question of fact and if raised would be examined by the Tribunal in the appeal pending before it and since this point was not raised there at this stage, it cannot become a ground of attacking the impugned order. 6. Similarly no plea of financial hardship was raised before the Tribunal under Section 35F. The Tribunal can waive the conditions of pre-deposit of the dues wholl....

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....s, technique etc. and the ultimate product. It is for the Tribunal to examine whether the amount which has been admittedly charged by the petitioner from its customer towards the cost of preparation of the gravure printing cylinder would be includible in the excisable value of the goods. The Tribunal has observed that the revenue seems to have a prima facie case on the point and it has refrained i....