2001 (6) TMI 688

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... asekharan, Sr. Advocate and R.C. Gupta, Advocate, for the Appellant. Shri P.K. Jain, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The above applications arise out of two separate Orders-in-Appeal passed by the Commissioner of Central Excise (Appeals) Delhi. Details are as under : Sl. No. Appeal No. Duty Demand (in Rs.) Penalty (in Rs.) Period of Dispute 1. E/ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... assessable value in the light of the Larger Bench decision in the case of Prabhat Zarda Factory Ltd. v. CCE, New Delhi [2000 (119) E.L.T. 191 (T-LB) = 2000 (38) RLT 637]. However, we find prima facie substance in the learned Counsel's submission that abatement of expenditure incurred on additional packing is permissible. We also note that the authorities below have not given clear finding on the a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X