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2016 (1) TMI 731 - CESTAT NEW DELHI

2016 (1) TMI 731 - CESTAT NEW DELHI - 2015 (325) E.L.T. 775 (Tri. - Del.) - Undervaluation of assessable value - invoking extended period of limitation proposing recovery of duty on the ground that such bailing charges are includable in the assessable value - Held that:- In this case the show cause notice has been issued by invoking extended period of limitation and some period in the show cause notice falls during the extended period of limitation. As it is an issue of interpretation of valuati .....

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er (T) None, for the Appellant. Shri Ranjan Khanna, DR, for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - The appellant is in appeal against the impugned order wherein demand has been confirmed against the appellant on account of undervaluation of their assessable value. 2. The facts of the case are that the appellant is engaged in manufacture of processed fabrics. During the period June, 2000 to 11-12-2002 the appellant has collected certain charges on account of bailing .....

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appellant. Only a request has been received that appeal can be disposed of on its own merits. Therefore, we have taken up the appeal for disposal on the basis of the records available before us. The contention of the appellant with regard to the bailing charges that these charges pertaining to additional/special packing charges over and above the normal packing of the goods. In the appeal it is further submitted that there is no difference in the additional/special packing in comparison with no .....

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