2017 (11) TMI 220

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....Joint Commissioner (AR) - For the Respondent ORDER Per: S.S Garg The present appeal is directed against the impugned order dated 31.03.2004 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has confirmed the demand and reduced the penalty to the duty payable after 28.09.1996. Similarly interest under Section 11AB was held to be payable w.e.f. 28.09.1996. Briefly the facts ....

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....housand only) was imposed under Rule 173Q. Aggrieved by the Order-in-Original confirming the demand  along with interest and penalty, appellant filed appeal before the  Commissioner (Appeals) and the Commissioner (Appeals) after considering  the submissions of the appellant confirmed the demand but reduced the penalty as well as interest. Aggrieved by the said order, the appellant f....

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....there is no infirmity in the impugned order. Here it is relevant to reproduce the relevant finding of the Commissioner (Appeals) which is reproduced herein below: "I find that the issue has already been considered by the Tribunal in the case of Flex Industries Ltd., 1997 (91) E.L.T. 120 wherein it is held that cost of cylinders is to be added to the value of printed pouches.  This decision h....