HINDUSTAN CHEMICALS Vs. CCE

JUDGEMENT

(1.) HEARD both sides.

(2.) APPELLANTS filed this appeal against the Order -in -appeal passed by the Commissioner (Appeals).

(3.) THE contention of the appellants is that sodium silicate is cleared in drums which are durable and returnable in nature. Therefore, the value of the drums cannot be included in the assessable value of the finished products. The appellants relied on the decisions of the Hon'ble Supreme Court in the case of K. Radha Krishaiah v. Inspector of Central Excise, Gooty and Ors. reported in : 1987 (27) ELT 598 and Collector of Central Excise, New Delhi v. Malwa Vanaspati & Chem. Co. Ltd. reported in : 2004 (164) ELT -229 to submit that in case the packing material is durable and returnable in nature though it is not returned by the customer, the value thereof is not includible in the assessable value of the final products. The appellants also submitted that the demand is time barred as no suppression can be alleged against the appellants.