2009 (2) TMI 605

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....tkara, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. -The appellants are challenging the decision of the Commissioner (Appeals) in the impugned order that appellants had recovered packing charges @ Rs. 2.25 per Kg from customers, did not include the same in the assessable value for the purpose of calculation of excise duty and consequently upheld the demand for duty Rs. 1,79....

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....he costing sheets and documentary evidence produced by them. It is his contention that Rs. 3.5 per kg does not include any packing charges. He also submits that amount of Rs. 3.5 per Kg was towards transit insurance but does not include packing charges. 4. We find that the decision of the Commissioner is based on the report of the Superintendent (Audit) who reported to the Commissioner (Appeals) ....