TMI Blog2017 (3) TMI 1622X X X X Extracts X X X X X X X X Extracts X X X X ..... show that appellant manufactured the traded goods, adjudication fails to sustain - In absence of evidence to support the allegation of Revenue, appellant succeeds. Whether packing charges is includible in the assessable value of the goods cleared? - Held that: - there is no material to repel the reasoning given by the adjudicating authority which was concurred by the appellate authority to hold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T) Shri J. Shankarraman, Advocate, for the Appellant. Shri K.P. Muralidharan, AC (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - Ld. counsel for the appellant says that even though there were several disputes in the course of adjudication, that is reduced to following three : (i) Whether the appellant cleared manufactured goods in the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods by appellant. Ld. authority allowed relief to appellant wherever he found traded goods matched with the sale invoices. Such piecemeal approach to levy duty on some of the traded goods is impermissible in law. 3. So far as packing charges in issue (ii) above is concerned, which were added to the assessable value of the goods, that it is not includible for no good reason stated by ld. Adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant manufactured the traded goods, adjudication fails to sustain. In absence of evidence to support the allegation of Revenue, appellant succeeds. 7. So far as packing charges are concerned, there is no material to repel the reasoning given by the adjudicating authority which was concurred by the appellate authority to hold that those packing were primary for removal of goods. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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