CHENAB TEXTILE MILLS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) IN these two appeals, filed by M/s. Chenab Textile Mills, the issue relates to the determination of the assessable value of the waste of man made fibre.

(2.) 1. Shri J.P. Kaushik, learned Advocate, mentioned that the Appellants are not pressing the appeals in respect of inclusion of Dharmada and handling and forwarding charges in the assessable value of the waste; that they are only challenging the inclusion of packaging charges in the assessable value; that four show cause notices as under were issued to them for demanding duty:

(3.) COUNTERING the arguments, Ms. Neeta Lai Butalia submitted that the waste material was removed by the Appellants only in the packing which was either supplied by them or brought by their buyers; that the Joint Commissioner, in the Adjudication Order has clearly given his findings that from the perusal of the contracts it is clear that the contracts stipulate that the goods is to be supplied in a packed condition; that accordingly in terms of Apex Court's decision in MRF case, the packing charges are to be included in the assessable value of the waste of man made fibre. She finally submitted that larger period of limitation is invokable as the appellant did not include the packing charges in the assessable value and thus mis -declared the assessable value; that further they did not produce any evidence that the matter was in the knowledge of the Department; that penalty under Rule 173Q is in any case imposable on the appellants.