2002 (12) TMI 391

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . [Order per : Archana Wadhwa, Member (J)]. We have gone through the Written Submission filed by the appellant company and the submissions made by the learned S.D.R., Shri A.K. Mondal, for the Revenue. 2. The benefit of Notification No. 83/83-C.E. has been denied to the appellants on the ground that during the financial year, 1982-83, the aggregate value of their clearances of excisabl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d forty and paise fifty) has been included in the aggregate value of excisable goods by including the value of the refractories which were manufactured by them without the aid of power and as such, was exempted. Therefore, the contention of the appellant company is that the value of such goods is not required to be taken into consideration. The above contention of the appellant company has been re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Revenue has also not rebutted the above stand of the appellant company by production of any proof to the contrary. It was open to the Revenue to visit the appellants factory and find out the correct position. We also note that the value of Special Packing is not required to be added in the total clearance value inasmuch as the same does not form part of the assessable value. Accordingly, we .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X