2019 (4) TMI 1593

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....ate And Shri Indranil Banerjee, Advocate for the Appellant (s) Shri A. Roy, Supdt. (A.R.) for the Respondent (s) ORDER PER SHRI P.K. CHOUDHARY Briefly stated the facts of the case are that the appellant is engaged in the business of manufacturing various jute products including Hessian bags and Sacking bags classifiable under Chapter 63 of the first schedule to the Central Excise Tarif....

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....ies through DGS&D. Show Cause Notice dated 5/5/2015 was issued for the period 2012-2013 to 2014-2015 (upto December, 2014) alleging that the appellant/assessee did not include the amount of handling charges realised by them, from the buyers of their finished goods, in the transaction value of the finished goods which has resulted in under valuation of the goods and less payment of jute cess. The A....

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....s been charged in the invoices issued at the time of clearance of the goods. In support of his submissions, he relied upon the order of the Ld. Commissioner (Appeals) dated 6/6/2018 in the assessee's own case on identical facts, wherein the Ld. Commissioner (Appeals) has allowed their appeal by setting aside the adjudication order. In the order, the Ld. Commissioner (Appeals) has relied on the dec....

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.... We find that the issue is no more res integra in view of the decision of the Apex Court in the following cases: i) Ispat Industries Ltd.- 2015 (324) ELT 670 (S.C.) ii) Brimco Plastic Machinery (P) Ltd. - 2015 (324) E.L.T. 637 (S.C.) Relevant paragraph of the judgement of the Hon'ble Supreme court in the case of Ispat Industries Ltd. is reproduced below: "As has been ....