2018 (6) TMI 707

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....for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent Per Bench Brief facts of the case are that the appellants are manufacturers of wooden crates falling under Chapter 44152000 of the CETA, 2005 used as packing materials and are mainly supplying to M/s. Saint Gobain. The appellant has been paying appropriate duty of excise on the said goods manufactured by them. The princi....

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....glasses manufactured by their said customer who are discharging appropriate duty at the time of clearance. A show cause notice was issued on the appellant demanding a duty of  under proviso to Section 11 A of the Central Excise Act, 1944 along with interest and equal penalty. The appellant had paid an amount of Rs. 2,81,152/- towards the duty liability and an amount of Rs. 23,005/- towards in....

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....their principal, the cost of free issue need not be included in the assessable value. The said decision was followed by the Tribunal vide Final Order No. 41508/2017 dated 3.8.2017 in the case of Commissioner of Central Excise Vs. Rane Brake Lining. 3. The ld. AR Shri K.P. Muralidhran reiterated the findings in the impugned orders 4. Heard both sides. 5. The issue is whether the free issue....

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....ported in 2015 (322) E.L.T. A28 (S. C). In SRF Ltd (supra) the Tribunal was of the view that the entire exercise would be revenue neutral and therefore the demand cannot sustain. This view was maintained by the Hon'ble Supreme Court by dismissing the appeal filed by department as reported in 2016 (331) E.L.T. A138 (S.C.). Following the judgment in the case of SRF Ltd (supra) we are of the cons....