2006 (8) TMI 91

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....ted 21-1-2004. The Revenue had filed an appeal against Order-in-Original No. 197/99 dated 14-12-99 by which the Asst. Commissioner had held that the cost of the gunny bags is not required to be added in the assessable value of the cement. But the Commissioner in the impugned order has followed the ratio of several judgments to hold that the cost is required to be added in the assessable value. He ....

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....ld produce evidence with regard to the returnable nature of the gunny bags used for packing of cement sold along with the cement to seek the deduction in the assessable value of the cement. As the same has not been produced, the appeal had not been accepted. He submits that the issue is covered by this judgment in Revenue's favour. 4. On a careful consideration, we notice that the Commissioner (A....