2012 (7) TMI 323

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....bsp; This appeal is directed against the Order-in-appeal No. KS/215/Daman/2006 dated 12.7.2006.   2. Heard both sides and perused the records.   3. The issue involved in this appeal is whether the appellant is liable to pay differential duty confirmed by the adjudicating authority and upheld by the first appellate authority on the ground that appellant has not included the conve....

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....turer has worked back the assessable value based upon the MRP of the product with excise duty.   5. If the appellant in this case has discharged the duty liability, based upon the value of the product given to him by the principal manufacturer, we find that there cannot be any further addition to the assessable value of the product, manufactured and cleared by the appellant from his factor....