2001 (6) TMI 688

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..... r the Appellant. Shri P.K. Jain, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The above applications arise out of two separate Orders-in-Appeal passed by the Commissioner of Central Excise (Appeals) Delhi. Details are as under : Sl. No. Appeal No. Duty Demand (in Rs.) Penalty (in Rs.) Period of Dispute 1. E/1019/01-A 8,78,983 88,000 7/99 to 1/2000   .....

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..... ht and insurance expenses are prima facie required to be included in the assessable value in the light of the Larger Bench decision in the case of Prabhat Zarda Factory Ltd. v. CCE, New Delhi [2000 (119) E.L.T. 191 (T-LB) = 2000 (38) RLT 637]. However, we find prima facie substance in the learned Counsel's submission that abatement of expenditure incurred on additional packing is permissible. We a .....

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