2017 (3) TMI 1622

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Appellant. Shri K.P. Muralidharan, AC (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - Ld. counsel for the appellant says that even though there were several disputes in the course of adjudication, that is reduced to following three : (i)      Whether the appellant cleared manufactured goods in the guise of bought out items during ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oods by appellant. Ld. authority allowed relief to appellant wherever he found traded goods matched with the sale invoices. Such piecemeal approach to levy duty on some of the traded goods is impermissible in law. 3. So far as packing charges in issue (ii) above is concerned, which were added to the assessable value of the goods, that it is not includible for no good reason stated by ld. A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dence to show that appellant manufactured the traded goods, adjudication fails to sustain. In absence of evidence to support the allegation of Revenue, appellant succeeds. 7. So far as packing charges are concerned, there is no material to repel the reasoning given by the adjudicating authority which was concurred by the appellate authority to hold that those packing were primary for remov....