2008 (8) TMI 41

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....ellant. S/Shri L. P. Asthana and Praveena Gautam, Advocates for the Respondent. [Order]. - M/s Superior Products, respondent No.1 herein and M/s. Superior Pets (P) Ltd., respondent No.3 herein, which are small scale industries and which had been granted SSI exemption under Notification Nos.16/97 dated 1.4.1997 and 8 & 9/98 dated 2.6.1998 were issued two show cause notices to show cause as to....

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....ner that packing charges could not be included in the assessable value as the material for the same had been supplied by the buyers to the assessee free of cost. 3. Aggrieved against the order passed by the Commissioner of Appeals, both the revenue as well as the assessee filed appeals before the Tribunal. Tribunal by its impugned order has accepted the appeals filed by the assessee and dismiss....