2019 (12) TMI 1647

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....M. MISRA, MEMBER (JUDICIAL) AND HON'BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Shri Rajesh Ostwal, Advocate, for the Appellant Shri R.K. Dwivedy, Additional Commissioner and Shri Saikrishna Hattangadi, Assistant Commissioner, Authorised Representatives for the Respondent PER: DR. D.M. MISRA Heard both sides. 2. These appeals filed against the respective orders passed by the Comm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... follows: - "19. The sequitur of the aforesaid discussion would be to hold that PDI charges and free ASS charges would not be included in the assessable value under Section 4 of the Act for the purposes of paying excise duty. The view taken by the Tribunal in favour of assessees in this behalf is correct in law and all the appeals of the Department, i.e. C.A. Nos. 5155-5156/2007, 1763-176....