9911796707
TMI Blog1999 (3) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... per : Gowri Shankar, Member (T)]. Appeal taken up for disposal with the consent of both sides after waiving the deposits. 2. The appellant was engaged in the manufacture of prickly heat powder. This product was being packed and cleared for retail sale in containers stated to contain 20 (sic) gms. Investigations by the department showed that the assessee was filling in each container a qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment on 1-7-1996 and therefore, the extended period which was invoked was not applied. 3. The Commissioner did not accept this contention. He said that the goods in respect of which of the duty had been demanded had been cleared without payment of duty and he confirmed the demand and imposed penalty. Hence this appeal. 4. The Advocate for the appellant reiterates the same contention that wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that could have assumed revenue significance. It found that the duty was ad valorem. The price referred to is the same nevertheless that each pack contain quantity stated to contain. 6. The Departmental Representative s contention is that the finding in this decision that there had been any additional consideration is not relevant. He says that the fact that receipt of additional consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the provisions of other laws this raises the safety we do not think that there has been any clandestine removal if the manufacturer had communicated in the classification list that the goods might contain upto 205 grams of the powder there is every reason to believe that classification list would have been approved by the same value. The marginal increase in the contents of the product could not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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