2014 (12) TMI 447

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..... avanur, A.R. ORDER Per : B.S.V.MURTHY; The appellant is engaged in the manufacture of yarn falling under CETH-55. The appellant claimed certain discounts during the period from October 1995 to June 2000 from the assessable value for computation of central excise duty. Provisional assessment was resorted to and was finalized after two rounds of litigation. The only issue that remains is whether .....

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..... alled the secondary packing cost. The learned counsel was only disputing the quantification aspect. In this case, the Commissioner (Appeals) had decided that the secondary packing cost to the extent of 20 paise per Kg is only includible and this order has not been challenged and consequent to this order, order-in-original was passed quantifying the amount which is the subject matter of dispute bef .....

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..... ie, we do not find any merit in the submissions relating to quantification and as already observed, eligibility or otherwise for the deduction is not an issue to be considered by us. 3. Even though it was submitted that appellant has been referred to BIFR, if we grant stay, even the BIFR will not take that amount into consideration while deciding the matter before them. Therefore in undeserving c .....

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