2014 (9) TMI 149

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Mallika Joshi, Adv. Ms. Shravani Shekhar, Adv. Ms. Ruchika, Adv. C.A. 2988/2006 Mr. B.L. Narasimhan, Adv. Mr. Alok Yadav, Adv. Mr. M. P. Devanath, Adv. CA 6071/2001 Mr. B. Krishna Prasad ,Adv. CA 1951/2003 For Respondent(s) Mr. Mukul Rohtagi, A.G. C.A. 7251-7302/2000 Mr. Rajiv Dutta, Sr. adv. Mr. B. Krishna Prasad, Adv. Mr. Rupesh Kumar, Adv. Mr. Arijit Prasad, Adv. Mr. A. T. M. Sampath ,Adv. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and other evidence produced by the appellant and after going through the evidence, the Tribunal rejected the claim and held that value Signature Not Verified of gunny bags used for packing of soda ash Digitally signed by manufactured by the appellant are includible in the Naveen Kumar Date: 2014.08.27 16:46:54 IST assessable value of soda ash. The same evidence is Reason: now relied upon by the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ld have been imposed on the packing material, if it is supplied by the purchaser and the said fact proven to the satisfaction of the authorities that it has been used for packing. Learned counsel for the appellant fairly submitted that he does not intend to press the issue with regard to durability and returnability. He has confined his submission with regard to levy of excise duty on the packing....