2011 (3) TMI 1569

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....utalik, Advocate, for the Appellant. Shri N.A. Sayyad, JDR, for the Respondent. ORDER This appeal is directed against the Order-in-Appeal No. P-II/PAP/231 to 232/2009, dated 12-11-2009 passed by the Commissioner of Central Excise (Appeals), Pune. 2. Briefly stated, the facts of the case are as follows : (a)     The appellant M/s. Sahyadri Starch & Industries....

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....08 vide show cause notices dated 10-4-2008 and 8-5-2008. The said demands were confirmed by the jurisdictional Assistant Commissioner and also imposed an equivalent amount of penalty. The appellant took up the matter in appeal before the Commissioner (Appeals) who vide his order dated 12-11-2009 upheld the order of the lower adjudicating authority. 3. In the stay application, the appellant....

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....ssessee. Only where the HDPE/MS barrels have been supplied by the customers the cost of such packing has been excluded, which goes to show that consideration has been received in this case in kind by way of free supply of packing materials and such consideration ought to be included in the transaction value as per the provisions of Section 4(1)(a) of the Central Excise Act read with Rule 6 of the ....

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....directly or indirectly from the buyer, either at the time of removal or at a subsequent point of time, in connection with the sale is liable to be included in the assessable value of the goods for charging excise duty. In the instant case, the packing materials have been supplied in connection with the sale of goods. Since the packing material has been supplied free-of-cost the assessee has reduce....