2018 (3) TMI 1116

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....pellant Shri A.B. Kulgod, Asstt. Commissioner (AR), for Respondent Per: Archana Wadhwa  After hearing both sides, we find that the appellant is a manufacturer of Ice Making Machine. Originally the dispute arose between the appellant and the Revenue authorities as to whether the value of bought out items is required to be added in the assessable value of such ice making machine. The s....

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....dings, the appellant claimed the benefit of cum-duty price in view of the settled law, as observed by the Tribunal. However, it is seen from the impugned order of the original adjudicating authority that two issues framed by him relates to allowing the benefit of SSI exemption Notification and to impose penalties. There is no discussion about the cum-duty price benefit to be extended to the appell....