2009 (5) TMI 776

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.... the Appellant. Shri K.S. Srinivasa, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. -  These appeals have been filed in respect of the following orders-in-appeal. (1)     Order-in-Appeal No. 41/2007 (V-II) CE dated 22-8-2007, and (2)     Order-in-Appeal Nos. 30-31/2007 (V-II) CE dated 8-8-2007. 2. The de....

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....oint at issue is whether these amounts collected are includable in the assessable value of the goods or not. Revenue proceeded against the appellants proposing inclusion of the penal interest collected, in the assessable value. The Original Authority confirmed the demands. The appellants approached the Commissioner (A) for relief. The Commissioner (A) also upheld the orders of the Original Authori....