9911796707
TMI Blog2007 (4) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... R, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from OIA No 94/05-CE, dated 29-3-05 by which the Commissioner has upheld the OIO No 72/04, dated 10-9-04 directing the appellants to add the dharmada charges collected by them from the customers in the assessable value for payment of Central Excise duty. The appellants contention is that the issue is covered by T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that in the light of earlier orders, dharmada charges collected are not to be added in the assessable value. This judgment of the Tribunal was again upheld by Three Member Bench of the Apex Court as reported in 2003 (153) E.L.T. A98 (S.C.). Likewise the Tribunal ruling in Dhariwal Industries Ltd. v. CCE, Vadodara [2005 (189) E.L.T. 425 (Tri-Mum)] referring the earlier order, have held that d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e effect is that the judgment of CCE v. Panchamukhi Engineering Works will not be applicable as there are Three Member Bench judgments of Apex Court holding that dharmada charges are not to be added in the assessable value. 2. On a careful consideration, we apply Three Member Bench judgments of the Apex Court cited supra and hold that dharmada charges are not required to be added in the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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