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S.VENKATESAN, D.N.LAL, M.GOURI SHANKAR MURTHY
Bramec Suri (P. ) Ltd. – Appellant
Versus
Collector of Central Excise, Kanpur – Respondent


Advocates Appeared:
Lachman Dev,A.K. Jain

ORDER

D.N. Lal, Member (T)

1. Originally preferred as a revision application before the Central Government, on transfer to this Tribunal, the matter is being treated as an Appeal. The present. Appeal is directed against the Order No. 1563 dated 2-9-1977 passed by Appellate Collector of Central Excise, New Delhi.

2. Briefly stated, the facts of the case are that the appellants are a private limited company engaged in the manufacture, inter alia, or brake-linings and clutch facings, the two ancillaries falling under item 34A of the C.E.T. At the material time, the appellants were manufacturing some 1,000 to 1,500 different varieties of such products and as the specifications of the products were different to meet different requirements, the prices for the different varieties were also different. Accordingly, in terms of Rule 173-C of the Central Excise Rules, 1944, the appellants had filed before the proper officer regular price lists and RT-12s, which were approved and the appellants cleared the goods as per the declared prices. The goods involved in the present proceedings were manufactured by the appellants in their factory located at Ghaziabad but the sales were initiated from their

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