1997 (9) TMI 180

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.... the goods on payment of appropriate duty. 3. The dispute in this appeal relates to the period 1981 to 1985. When Excise officers visited the premises of the appellant on 3-9-1985, it was found that extra amounts had been collected from buyers on textile goods by way of debit notes under various heads. Show cause notice was issued stating that each collection of extra amounts under the debit notes had been suppressed with intention to evade duty and proposing payment of duty and imposition of penalty. Though appellant resisted the notice, the Additional Collector passed the impugned order overruling the contentions raised by the appellant and confirming the demand of Rs. 2,29,623.59 and imposing penalty of Rs. 5,000.00. 4. Extra....

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....ctory premises. That being so, relying on the decision in Union of India v. Duphar Interfran Ltd., 1987 (27) E.L.T. 599 (S.C.), we hold that these charges cannot be included in the assessable value. 8. Charges for cartage and transit insurance relate to post clearance activity and, therefore, cannot be included in the assessable value. 9. What remains for consideration is the charges collected for "special packing". According to the appellant, ordinarily textile goods manufactured by the appellant are wrapped around cardboard pieces, covered with PVC on the outside and then put in paper cover and three such bundles tied together with string are covered with hessian cloth after putting wooden pieces above and below the bundle. Th....