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Final Order No. 1059/98-A arising from in Appeal No. E/267/92-A. Case: Collector of C. Ex., Chandigarh Vs Modi Business Machines Ltd.. Central Information Commission

Judgment Cited in Precedent Map Related
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Case NumberFinal Order No. 1059/98-A arising from in Appeal No. E/267/92-A
CounselFor Appellant: Shri R.D. Negi, SDR.
JudgesU.L. Bhat, President and Shri K. Sankararaman, Member (T)
IssueCentral Excise Act, 1944 - Section 4
Citation1999 (112) ELT 112 (Tribunal)
Judgement DateAugust 11, 1998
CourtCentral Information Commission

Order:

U.L. Bhat, President, (New Delhi)

  1. Collector of Central Excise, Chandigarh being aggrieved by the Order-in-Appeal dated 29-10-1991 passed by the Collector (Appeals) Chandigarh has filed this appeal. Respondent is absent in spite of notice of hearing. We have heard Shri R.D. Negi, SDR and perused the papers.

  2. Respondent, engaged in the manufacture of electronic typewriters and certain accessories, was filing price lists in Part-V (retail price) from time to time, declaring prices, deductions and certain additions. Price lists were finalised directing the respondent to furnish details of actual cost of transportation, insurance and octroi. Show cause notice dated 9-2-1989 was issued proposing demand of differential duty of Rs. 1,06,351.97 recoverable on account of differential amount charged by the respondent for installation kit, installation freight, handling, octroi etc. Respondent resisted the notice and the Assistant Collector granted some relief while confirming major part of the demand. In appeal, Collector (Appeals) held, inter alia, that the value of kit was not to be included in the assessable value of the electronic typewriters. We are no longer concerned with the other findings of the statutory authorities. The department is aggrieved by the finding of the Collector (Appeals) that the value of the installation kit was not to be included in the assessable value of the electronic typewriters.

  3. Shri R.D. Negi, SDR contended that the...

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