COMMISSIONER OF CENTRAL EXCISE Vs. GUJARAT BOROSIL LTD

JUDGEMENT

(1.) LOOKING to the controversy involved instead of admitting the appeals, we have heard learned counsel for the parties for final disposal of the appeals at the admission stage. Draft amendment is allowed and may be carried out forthwith. These appeals involve common questions of law and of facts. For the purpose of this order, we may record facts as emerging in Tax Appeal No. 160/2009.

(2.) SAID appeal has been filed by the Revenue calling in question the legality and validity of decision of the Customs, Excise and Services Tax Appellate Tribunal ("the Tribunal" for short) dated 12 -9 -2008 ( : 2009 (238) E.L.T. 201 (Tri.)).

(3.) RESPONDENT -assessee is engaged in manufacturing safety glasses. It is exigible to excise duty and also pays such duty regularly. There have been long standing disputes between the assessee and the department with respect to inclusion of secondary packing charges in the assessable value of such product. Previously, when the Adjudicating Authority raised such demands and framed the assessment, the respondent approached the Appellate Commissioner. The Appellate Commissioner by his order dated 28 -5 -1997 ruled in favour of the respondents. Such decision was carried in appeal before the Tribunal. The Tribunal by its order dated 4 -10 -2002 confirmed the order of the CIT (Appeals). These decisions gave rise to refund claims. Such claims were allowed by the Commissioner (Appeals) by order dated 30 -3 -2007. Against such order department preferred appeal before the Tribunal which came to be dismissed. Against which we are informed this Court also dismissed Tax Appeal No. 1569/2010 on 7 -4 -2011.