2007 (4) TMI 474

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... JDR, for the Respondent. [Order]. - This is an appeal against the order of Commissioner (Appeals) No. 139/2006/96(RAJ)/COMMR. (A)/RP/RAJ, dt. 8-3-2006, by which order of original authority No. R/53/2005, dt. 3-5-2005 was upheld. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a)     The appellant is having a manufacturing ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he second unit also cleared diesel engines on payment of duty on diesel engine during the months of Nov.'01 and Dec.'01 for use in the manufacture of centrifugal pump sets and claimed the refund of Rs. 1,11,744/- on 9-2-04, which was sanctioned by original authority on 26-4-04. The original authority has taken the letter dt. 12-1-99 given by main unit as applicable to unit no. 2 also and sanctione....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....records of the case carefully. Briefly stated, the contention of the Revenue in the present case is that the cost of cardboard cartons used in the packing of refrigerators is includible in the assessable value and hence, the order of the Assistant Collector dated 17-8-1989 is erroneous. The Commissioner (Appeals), in the impugned order, held that the cost of the said packing is includible. By all ....