- (1.) None appears on behalf of the sole respondent.
(2.) The issue involved in this case is whether accruing loading charges collected by the assessee were liable to be treated as cum-duty price and if so whether the Department was obliged to make the demand after allowing abatement for central excise duty payable on such loading charges (see para 2(ii) of the civil appeal paper book).
(3.) M/s Supreme Fabrics Ltd., Ludhiana claimed deduction from assessable value on account of loading charges incurred while effecting clearances from the factory gate.;