2002 (2) TMI 1071

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..... e Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This reference application is filed by the applicants under Section 35G of the Central Excise Rules, 1944. Shri G. Sampath, learned Advocate appearing for the applicants submitted that the point of law arises with reference to the Final Order Nos. 1575-1578/98, dated 13-8-98 [2000 (125) E.L.T. 864 (Tribunal)] passed by the Tribunal and .....

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..... value of accessories like plastic caps and liners in the value of containers as admittedly value of accessories is not to be included but only of essential parts as per Section 4 of the Act and several decisions of High Court/Tribunal. 3.       Whether the Hon'ble Tribunal is correct in law in confirming the demand raised in Annexure D5 to the notice when the goods c .....

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..... law in imposing the above mentioned penalty and fine instead of remanding the issue also to the Commissioner, as it is well settled law that penalty and fine should be commensurate with the gravity of offence. 2. Shri Thomas George, JDR appearing for the Revenue submitted that since the matter relates to valuation, this reference application is not maintainable under Section 35G of the Act. .....

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