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TMI Blog1997 (12) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant is absent in spite of notice of hearing but has sent a request for decision of the appeal on merits. We have heard Shri M. Ali, JDR and perused the papers. 2. Appellant, engaged in the manufacture of self adhesive tapes and cloth based tapes, was filing price lists in Part II and on approval of the same clearing the goods on payment of appropriate duty. It was found that during the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturing activity and therefore, the amount realised on this count could not form part of the assessable value. Overruling this contention, Additional Collector confirmed the demand and imposed penalty of Rs. 1,000/-. This order is now challenged. 3. In the case of Sidhartha Tubes Ltd. v. Collector of Central Excise, Indore [1996 (82) E.L.T. 399 (Tribunal) = 1996 (13) RLT 4], the appellant m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion hole cutting and external lipping. It was held that these processes enriched the value of the goods prior to the clearance from the factory and the value of the door as enhanced by these processes should form the basis for determining the assessable value. Following these decisions, we hold that the amount collected for the process of printing the tapes should be included in the assessable va ..... X X X X Extracts X X X X X X X X Extracts X X X X
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