2004 (8) TMI 205

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....mber (J)]. - In this appeal, the Revenue has questioned the validity of the impugned order-in-appeal vide which the Commissioner (Appeals) has set aside the duty demand and penalty as confirmed by the adjudicating authority against the respondent, by holding the same to be time-barred. 2. We have heard both the sides. 3. The facts are not much in dispute. The appellants are engaged in the ma....

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....s of the adjudicating authority in respect of inclusion of the value of the bush in the value of the pulsator for the purpose of determination of assessable value. He has rejected the plea of the respondents that since they received the bush free of cost under Rule 57F(4) challan and did not avail any Modvat credit and that their supplier debited 10% of its value before sending the same to them an....

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....e of the bush was not required to be added in the value of the pulsator for determining the duty, cannot be entertained and accepted for reasons detailed above. The duty demand has been, therefore, rightly raised against the respondents. 5. The ld. Commissioner (Appeals) has set aside the duty demand against the respondents only on the ground of limitation by holding that the extended period co....

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....l situation comes about in relation to the credit available to the assessee himself and not by way of availability of credit to the buyer of assessee's manufactured goods. No credit could be claimed by the respondents in this case on the item "bush" as they received it under 57F(4) challans free of cost. The fact that M/s. Electrolux Voltas Ltd., to whom the respondents supplied the "pulsator" wit....