2017 (2) TMI 1061

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.... merit) for Appellant Shri V.K. Shashtri, AC (AR) for Respondent ORDER Per Ramesh Nair The fact of the case is that the appellant is engaged in the manufacturing of excisable goods falling under Chapter 27, 29, 32, 34, 35, 38, 39 and 72 of the Schedule to the Central Excise Tariff Act, 1985, 1985. The appellant charged the extra amount of Rs. 2 per kg as packing charges in their invoic....

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....ised which was confirmed by the adjudicating authority along with penalty and interest. The learned Commissioner (Appeals) has upheld the adjudication order. Therefore, this appeal. 2. None appeared on behalf of the appellant. However, a letter was placed in the file wherein the appellant requested for deciding the matter on merits. In the grounds of appeal, the appellant submitted that packing....

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....learned Asstt. Commissioner (AR) appearing on behalf of Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both sides. We find that there is no dispute on the fact that the appellant though charged Rs. 2 per kg as packing charges, which is on account of providing the metal barrels, which is in durable and returnable nature, it is settl....