2002 (4) TMI 527

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....of Dharmada and handling and forwarding charges in the assessable value of the waste; that they are only challenging the inclusion of packaging charges in the assessable value; that four show cause notices as under were issued to them for demanding duty : Sl. No. Appeal No. SCN Date Duty Rs. Period involved (i) E/511/2001 1-6-1999 15908/- Aug. 1998 to December 1998 (ii) -do- 14-7-1999 8924/- Jan., 1999 to March 1999       Rs. 24832 Penalty Rs. 25000/- (iii) E/512/200 08-12-1998 43687/- October 1996 to Feb 98 (iv)   30-9-1998 15956/- March, 98 to July 1998       Rs. 59642 Penalty Rs. 60,000/- 2.2.  The learned Advocate submitted that the Appellants charge bardana charge....

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....AC can be imposed only where the assessee had suppressed the facts which is absent in the present matters; that it has been held by the Tribunal in the following cases that in the case of consolidated penalty imposed, penalty can not be sustained as apportionment of penalty cannot be done in appeal : (i)  Monica Electronics Ltd. v C.C.E., New Delhi, 2001 (134) E.L.T. 454 (T) = 2001 (46) RLT 866 (CEGAT). (ii)  Lauls Ltd. v C.C.E, 1999 (33) RLT 523 (CEGAT) 4.  Countering the arguments, Ms. Neeta Lai Butalia submitted that the waste material was removed by the Appellants only in the packing which was either supplied by them or brought by their buyers; that the Joint Commissioner, in the Adjudication Order has clearly given hi....

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....sale market at the factory gate. If it is, then its cost is liable to be included in the value of the goods, and if it is not, the cost of such packing has to be excluded." 6. It is not in dispute that the goods leave the factory in packed condition. The packaging is either provided by the Appellant or it is being brought by the buyers. On a query from the Bench, learned Advocate fairly mentioned that the waste of man made fibre cannot be removed without being packed. Thus following the test laid down by the Apex Court, we hold that the cost of packing charges (bardana) charged by the Appellants is includible in the assessable value. However, we find substance in the submissions of the learned Advocate that the extended period of limi....