2008 (2) TMI 392

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..... ant. Dr. Manoj Kumar Rajak, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The short issue involved in the present appeal is as whether the appellant is entitled to deduction on account of packing. 2. The appellants are engaged in the manufacture of Drillwell, cleared by them in plastic boxes. The benefit on account of packing has been disallowed by the authorities below, .....

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..... d in short payment of duly to the tune of Rs. 15,292/- on the differential value of Rs. 95,575.87. On keen scrutiny of the documents on record I find that the appellants while stock transferring from depot, the goods have been sold at higher rate and claimed the deduction as PME which is not admissible. I also do not agree with the contention of the appellant regarding the plastic boxes on which f .....

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..... tes which do not mention the particulars regarding Nos. & Dates of the invoices under which the PME deduction is claimed." 3. As regards the above observation, the learned Advocate has drawn our attention to a letter dated 13th October, 2000 addressed to the Superintendent, Central Excise. We find that though the Commissioner (Appeals) has made a mention of the above letter in earlier part of his .....

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