CAPITAL BUILDERS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appellants filed this appeal against Order -in -Appeal No. 205/ST/DII/2012, dated 25 -10 -2012 which had upheld the Order -in -Original No. 01/JC/1/2011, dated 14 -1 -2011.

(2.) The facts, briefly stated, are as under:

(3.) THE ld. AR fairly conceded that the issue of inclusion value of free supply in the gross amount charged has been decided by CESTAT Larger Bench in the case of Bhayana Builders v. CST : : 2013 -TIOL -1331 -CESTAT -Del -LB : 2013 (32) S.T.R. 49 (Tri. -LB).