2016 (11) TMI 1331

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....None for the appellant Shri H.M. Dixit, AC (AR) for the respondent Per: M.V. Ravindran                 This appeal is directed against Order-in-Appeal No. BR/26/TH-I/2005 dated 17.03.2005. 2. None appeared on behalf of the appellant. Since the appeal is of 2005, we take up the appeal for disposal in the absence ....

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....on of transport charges in the value of clearance in order to inflate the aggregate value and denying them the benefit; it is also the case of the appellant that the revenue authorities have included the value of the clearances in relation to the goods manufactured by them under chapter 39 for which they were eligible for benefit of notification 53/88-CE. 6. We find that as regards the inclusio....

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....der chapter 39 i.e. commonly known as plastic. In view of this, we hold that the value of the finished goods manufactured under chapter 39 needs to be excluded from the aggregate value of clearances of any year. 8. As regards the total clearances value, we do find some merits in the submission made in the grounds of appeal by the appellant, as the value seems to include the trading activity als....