2008 (2) TMI 392

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....h S. Samdan, C. S, for the Appellant. Dr. Manoj Kumar Rajak, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The short issue involved in the present appeal is as whether the appellant is entitled to deduction on account of packing. 2. The appellants are engaged in the manufacture of Drillwell, cleared by them in plastic boxes. The benefit on account of packing has ....

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....e month of October, 1999 & which has resulted in short payment of duly to the tune of Rs. 15,292/- on the differential value of Rs. 95,575.87. On keen scrutiny of the documents on record I find that the appellants while stock transferring from depot, the goods have been sold at higher rate and claimed the deduction as PME which is not admissible. I also do not agree with the contention of the appe....

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....e deduction as PME on the basis of credit notes which do not mention the particulars regarding Nos. & Dates of the invoices under which the PME deduction is claimed." 3. As regards the above observation, the learned Advocate has drawn our attention to a letter dated 13th October, 2000 addressed to the Superintendent, Central Excise. We find that though the Commissioner (Appeals) has made a ment....