2006 (5) TMI 250

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..... C.N.B. Nair, Member (T)]. The only issue involved in this appeal is whether the value of labels affixed on the bags should form part of the assessable value for cement bags. These labels were received by the appellant free of cost. 2. The contention of the appellant is that labels in question are not essential for manufacture of the bags. It is being pointed out that in the absence of lab .....

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..... st contention is that no penalty was imposable as duty was paid before the issuance of show cause notice. This contention is made based on the decision of this Tribunal in the case of CCE, Delhi-IIl v. Machino Montell (I) Ltd. - 2004 (168) E.L.T. 466 (Tri.-LB) and has merit. Accordingly, penalties imposed on the appellant manufacturer as well as on its Director are set aside. 6. Subject to the a .....

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