ORDER
U.L. Bhat, J. (President)
1. The common appellant in these appeals is absent and unrepresented inspite of notice of hearing. We have heard Shri Vijay Singh, SDR and perused the papers.
2. Two of the appeals were filed after a delay of a few days and applications E/COD/664 and 666/87-A have been filed for condonation of delay. In the light of the circumstances mentioned in the applications, the delay is condoned.
3. The appellant is engaged in the manufacture of Sulphuric Acid. In the price list for the relevant period the appellant claimed deduction of Rs. 10/- per metric tonne as servicing/filling charges. The Department had disallowed the same. Goods were cleared on payment of duty. Subsequently the appellant filed refund claims on the proportion of duty referable to servicing/filling charges. Assistant Collector as well as the Collector (Appeals) have rejected the refund claims. Hence the present appeals.
4. It is explained that servicing/filling charges are incurred in the course of filling acid in durable containers and making them ready for sale and delivery. That being so, the charges cannot be regarded as post manufacturing expenses. They should be part of the assessable value. The appeals are without merit and are dismissed.
