2016 (10) TMI 794

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....M.P. Damle, Asstt. Commissioner (AR) for the respondent ORDER Per M V Ravindran This appeal is directed against Order-in-Original No: 47/ST/SB/2011-12 dated 31/07/2012 passed by the Commissioner (TAR), Mumbai 2. Heard both the sides and perused the records. The issue involved in this case is regarding non-inclusion of value of free supply of the goods to appellant by their customers fo....

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....oods supplied free of cost by the customers. He would also submit that the judgment of the Bhayana Builders (P) Ltd (supra) was followed by this bench in the case of Commissioner of Central Excise & Customs v. B M Constructions 2015-TIOL-1074-CESTAT-MUM and M B Chitale Constructions v. Commissioner of Central Excise 2015-TIOL-687-CESTAT-MUM. 4. Learned Authorised Representative reiterates the f....