1997 (4) TMI 287

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....nt, for the Appellants. Shri V.K. Puri, SDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. -  These applications arising out of a common appellate order captioned above are for waiver of Rs. 33,95,492/- and another amount of Rs. 8,37,358/- being the duty demand arising out of the determination of assessable value under Section 4 of the Central Excise Act, 1944 in respec....

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....f Geep Industrial Syndicate Ltd. - 1997 (90) E.L.T. 271 (S.C.). The ld. Counsel submitted that the applicants' case factually is in pari materia with the case of Geep Industrial Syndicate, wherein, the Supreme Court has held that the further packing in corrugated cartons and the cost thereof in that case were not includable in the assessable value. In the applicants' case also the Tribunal had fou....

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....esult will follow, if one were to apply the test in the MRF decision of the Supreme Court - 1995 (77) E.L.T. 433. 4. We have considered the submissions, we find that view in the matter can be taken only on a detailed consideration of the facts of the case relating to the nature of the packing and the pattern of sales of the goods which can be culled out from the record. Exercise of applying ....