2002 (1) TMI 802

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..... espondent. [Order per : Gowri Shankar, Member (T)]. The common question for consideration in these appeals is the liability to inclusion, in the assessable value of the denatured spirits manufactured by the appellant, of the cost of the denaturing agent that was supplied by the customer for whom it carried out the denaturing. In each of the orders impugned in these appeals, the Commissio .....

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..... al issue, in the order impugned in the other appeal, no penalty has been imposed. The Departmental Representative contends that, on the fact of the case, penalty is to be imposed. 3. There being no dispute in this regard, we confirm the liability to the appellant to pay duty. Accordingly Appeal E/1616 is liable to be dismissed. 4. So far as penalty in the other appeal is concerned, we take not .....

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