2011 (4) TMI 696

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.... 1. This appeal is filed by the Revenue against the impugned order.   2. The facts of the case are that the respondents are engaged in the manufacturing of washing machine and filing their price declarations from time to time on MRP basis under Section 4A of the Central Excise Act, 1944. During the period July 2001 to September 2002 the respondents charged Rs.300/- per washing machine toward....

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....ssessable value. Aggrieved by the said order, the Revenue is in appeal before us.   3. The Ld. DR submitted that the earlier order of the Commissioner (Appeals) in respondent s own case, wherein it was held that optional service charges are not required to be added in the assessable value has been challenged before this Tribunal, therefore, the issue has not attained finality. Therefore, the....