BALJEEVAN KARYALAYA Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THESE two appeals have been preferred against the common order in appeal dated 27 -3 -1997 passed by the Commissioner of Central Excise (Appeals) vide which he had confirmed the order in original dated 29 -8 -1996 of the Assistant Commissioner who confirmed the demand of Rs. 7193.27 in all under Section 11A of the Central Excises Act read with Rule 9(2) of the Central Excise Rules and imposed penalty of Rs. 1000/ - on the appellants.

(2.) THE facts giving rise to these appeals, may briefly be stated as under : -

(3.) THE appellants are engaged in the manufacture of Ayurvedic medicine "Baljeavan Ghutti" classifiable under subheading 3003.30 of the Central Excise Tariff. During the course of checking of RT 12 returns filed by them for the months of June 1995 and October 1995 to December 1995, it revealed that they did not include the value of the gift items in the assessable value of the product for payment of the excise duty. They were accordingly issued two show cause notices one dated 26 -4 -1996 for demand of duty of Rs. 6103.80 and another dated 21 -12 -1995 for demand of Rs. 1089.47 in terms of Section 11A of the Act read with Rule 9(2) of the Rules. The imposition of penalty was also proposed in those show cause notices.