2017 (4) TMI 425

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....3-40219/2017<br>Central Excise<br>Shri D.N. Panda, Judicial Member And Shri Madhu Mohan Damodhar, Technical Member Shri R. Parthasarathy, Advocate, For the Appellant Shri S. Govindarajan, AC (AR), For the Respondent Per D.N. Panda S. No Cause List S. No. Appeal Arising out of Amount (in Rs.) 1. 22 E/214/2008 OIA No.27/2008-CE dt. 25.1.2008 Amount-1,10,760 Penalty-1,10,760 2. 25 E/2....

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....ed in the above batch of appeals is as to whether handling charges and postage shall form part of the assessable value. Similar issue was before the Bench in Appeal No.E/1090 & 1102/2005 which was disposed of by Final Order No.41665-41666/2016 dt. 28.9.2016 holding in favour of assessee. The Bench was of the view that post-clearance expenses shall not form part of the assessable value. The expense....

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....04/2008 OIA No.15/2008-CE dt. 25.1.2008 Amount Rs. 13,04,576 Penalty-5,00,000 2. 20 E/205/2008 OIA No.18/2008-CE dt. 25.1.2008 Amount Rs. 3,66,946 Penalty-15,000 3. 21 E/213/2008 OIA No.17/2008-CE dt. 25.1.2008 Amount Rs. 3,24,661 Penalty-15,000 4. 23 E/215/2008 OIA No.03/2008-CE dt. 16.1.2008 Amount Rs. 29,59,127 Penalty-1,00,000 5. 24 E/216/2008 OIA No.16/2008-CE....