2010 (7) TMI 498

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....ate, for the Appellant. Shri Manish Mohan, SDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President]. - Heard learned advocate for the appellant and learned DR for the respondent. The appellants are engaged in the manufacture of excisable goods, namely, liquid glucose, classifiable under Chapter sub-heading 16702.30.10 of Central Excise Tariff Act, 1985. A show cause n....

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....d the demand of duty of Rs. 20,20,341/- along with interest and equal amount of penalty against the appellant. The appeal carried against the same did not yield fruitful result as the same was dismissed by order dated 31-3-2009 by the Commissioner (Appeals), Pune. 2. The learned advocate for the appellant drawing our attention to Rule 6 of the said rules submitted that the same has no appl....

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....w has been correctly levied. 4. The learned advocate for the appellant has also placed before us a statement showing clearance of liquid glucose made by the appellant during the relevant period, having packed the said product by using the barrels received by the appellant free-of-cost from the buyers and the excise duty short-paid on the cost of barrels. According to the statement and appl....

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....half of the department that the entire value of such barrels has to be considered at every occasion of supply of such barrels to the assessee. As legitimately pointed out by the learned advocate for the appellant the entire cost of the barrels cannot be included in the transaction value of every consignment of the liquid glucose sold to the customers by the appellant and one has to work out the pe....