2006 (6) TMI 447

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....t. [Order per : S.L. Peeran, Member (J)]. -  This is a Revenue appeal against Order-in-Appeal No. 23/2004-C.E., dated 17-2-2004 by which the Commissioner (A) has set aside the demands in respect of brought out items like "screw locks and lever locks" which were duty paid and supplied separately along with the connectors as optional accessories. The Revenue proceeded to revise the assessment....

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....1) E.L.T. 379 (T-Ban.) have held that the value of purchased items from the open market and supplied to their customers by paying Sales Tax is not includable in the assessable value. He contended that this issue has been upheld by the Apex Court by dismissing the Departmental appeal as reported in 2006 (193) E.L.T. A23 (S.C.). He also relied on the judgment of the Tribunal rendered in the case of ....