PONDS INDIA LTD. Vs. CCE

JUDGEMENT

(1.) There are 8 appeals, 5 filed by the appellants - (assessee) and 3 appeals filed by the Revenue against the order of Commissioner (Appeals). The issue involved is common in all the appeals and the same are decided by a common order.

(2.) The appellant - assessee have claimed the following deductions from the assessable value: -

(3.) Whereas, the Department has come in appeal against Commissioner (Appeals) order, which has been passed in favour of the assessee in respect of the following: -