{"id":163620,"date":"1998-12-11T00:00:00","date_gmt":"1998-12-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/photophone-industries-india-ltd-vs-commissioner-of-c-ex-on-11-december-1998"},"modified":"2018-10-11T10:15:02","modified_gmt":"2018-10-11T04:45:02","slug":"photophone-industries-india-ltd-vs-commissioner-of-c-ex-on-11-december-1998","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/photophone-industries-india-ltd-vs-commissioner-of-c-ex-on-11-december-1998","title":{"rendered":"Photophone Industries India Ltd. vs Commissioner Of C. Ex. on 11 December, 1998"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Photophone Industries India Ltd. vs Commissioner Of C. Ex. on 11 December, 1998<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (140) ELT 83 Tri Mumbai<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>G.N. Srinivasan, Member(J)<\/p>\n<p>1. This is an appeal against an order dated 30-12-98 passed by the Collector of Central Excise (Appeals), Bombay, whereunder he remanded the matter to the jurisdictional Assistant Collector for working out details of deduction with the supporting documents.\n<\/p>\n<p>2. The appellants, who are carrying on manufacture of photographic camera, filed three price lists Nos. 76, 155 and 179 for the year 1991- 92 in respect of their products supplied to the Canteen Stores Department. In the price lists, they claimed deductions from the wholesale price on account of the following viz. (i) instruction manuals, (ii) soft cases, (iii) freight and insurance and (iv) excise duty. The Assistant Collector disallowed the claims made by the appellants. An appeal filed by the appellants have been remanded by the Collector (Appeals) for working out the details. Hence, the present appeal.\n<\/p>\n<p>3. It was contended by the learned Counsel Shri R. Parthasarathy that these matters are covered by the decision of the Tribunal at New Delhi made in Appeal No. 1850\/93-A (Final Order No. 1147\/98, dated 20-8-98) [1999 (108) E.L.T. 523 (T)] whereunder the Tribunal at Delhi had held in favour of the appellants. In fact, it is found that the decision rendered on the appellants&#8217; own case. Hence, following the said judgment, we allow the appeal of the appellants and hold accordingly after setting aside the impugned order.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Photophone Industries India Ltd. vs Commissioner Of C. Ex. on 11 December, 1998 Equivalent citations: 2002 (140) ELT 83 Tri Mumbai ORDER G.N. Srinivasan, Member(J) 1. This is an appeal against an order dated 30-12-98 passed by the Collector of Central Excise (Appeals), Bombay, whereunder he remanded the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-163620","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Photophone Industries India Ltd. vs Commissioner Of C. 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