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TMI Blog2007 (6) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... a, Advocate, for the Appellant. Shri Anil Kumar, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Order-in-Appeal No. 59/2005-Central Excise dated 07-3-2005 passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. The appellants manufacture plastic containers which are excisable. The learned Advocate informed us that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cost by M/s. Padhmam Herbal Care (P) Ltd. to the appellant is includible in the assessable value. According to the Adjudicating Authority, the cost of normal packing will be covered as it is 'in connection with' or 'in respect of sales. He has also relied on the Board's Circular dated 1-7-2002. A demand of Rs. 57,484/- under proviso to Section 11A of the Central Excise Act has been confirmed. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... They had also given an undertaking that the boxes supplied will be used in or in relation to the manufacture of the final products in their factory and removed on payment of duty for home consumption. Since the fact of supply of corrugated boxes to the appellant was made known to the Divisional Assistant Collector even on 23-10-2001, there cannot be an allegation of suppression of facts. Hence, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugated boxes will be used in their factory and their final products on which they discharged the duty liability includes the cost of boxes and tubs received from the appellant. In such circumstances, we notice that there is no revenue loss to the exchequer. Further, it was open to the Revenue to have taken timely action to issue the Show Cause Notice on time. This has not been done. Therefore, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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