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2016 (6) TMI 672 - CESTAT NEW DELHI

2016 (6) TMI 672 - CESTAT NEW DELHI - TMI - Assessable value - Revenue entertained a view that the transport expenditure of the bare pipes from the respondent premises to the job worker premises is to be added in the assessable value - Held that:- In the present case the goods were removed from the premises of the appellant for the purpose of job work and not for subsequent sale from the job workers premises. Since the respondent is adopting the contract price for payment of duty and such value .....

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ecorded in the impugned order and the fact that the respondents are discharging duty on contract price, there is no merit in the present appeal. - Decided against revenue - Excise Appeal No.E/2645/2006-EX [DB] - Final ORDER NO. 51818/2016 - Dated:- 26-2-2016 - S.K. Mohanty, Member (Judicial) and B. Ravichandran, Member (Technical) For the Appellant : Shri R.K. Mishra, D.R. For the Respondent : Shri Manish Saharan, Advocate ORDER This appeal by the Revenue is against the order dated 27.04.2006 of .....

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a view that the transport expenditure of the bare pipes from the respondent premises to the job worker premises is to be added in the assessable value. Accordingly, demand proceedings were initiated. On conclusion of the proceedings, the Original Authority vide his order dated 23.01.2006 confirmed duty demand of ₹ 7,94,446/- and also imposed penalty of ₹ 4,00,000/- on the respondent. On appeal, vide the impugned order, the ld. Commissioner (Appeals) set aside the original order and .....

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