M. Santhanam, Member (J)

1. Review notice issued by the Government of India to review the order passed by the Appellate Collector, Central Excise, Bombay, has been transferred to the Tribunal and is being treated as an appeal.

2. A show cause notice was issued to the respondents on 5-2-1978 alleging that the respondents had cleared sets of stator and rotor affixed with the Thermal Overloading Protectors (hereinafter mentioned as TOPs) to M/s. Voltas Ltd., Thane, the cost of which was not included in the price list before the clearances. It was urged that the respondents had suppressed the cost of TOP in the price list. The respondents were asked to pay the duty of Rs. 1,93,107.60 for the period 1-7-1976 to 31-7-1978. The respondents in the reply urged that they were following the procedure prescribed by the Assistant Collector, Bombay for the movement of TOP imported by M/s. Voltas Ltd. There was no objection to such a procedure since "1968. They have been submitting' the price list for the hermetic Stator/Rotor sets manufactured by them for supply to M/s. Voltas Ltd. exclusive of the value of TOP since this was an optional accessory and the price lists have been passed by the