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TMI Blog2009 (2) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.7 of the CAS-4 such expenses are not includible and there is not challenge to these observations in the revenue’s appeals. Appeal dismissed - decided against Revenue. - E/2498-2500/2003-MUM - . E/2498-2500/2003-MUM - Dated:- 18-2-2009 - Ms. Archana Wadhwa, Shri K.K. Agarwal, JJ. REPRESENTED BY : Shri Kishori Lal, SDR, for the Appellant. Shri M.H. Patil, Advocate, for the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notices for the period October, 1996 to January, 2000 totally amounting to Rs. 79,94,319/- due to non-inclusion of various elements in arriving at the cost of production which, inter alia, included selling and distribution expenses. The show cause notices were adjudicated by Dy. Commissioner wherein duty demands were confirmed on various elements, but these orders were set aside by Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing price is available, captively consumed goods were to be valued at that price and no abatement for packaging and selling costs was to be allowed on the ground that those costs were not incurred in captive consumption. Ld. advocate, on the other hand, has pointed out that the appeal filed by the revenue in Mafatlal Industries case which in turn has relied upon the Tribunal s decision in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L.T. A125. Further, in their own case the Tribunal has dismissed the appeal of the revenue against the Commissioner (Appeals) order holding that such charges cannot be included. We further observe that the Board has revised its instructions of 1996 relied upon by the revenue in its appeal vide Circular No. 692/ 8/2003-CX dated 13-2-2003, wherein it has been held that cost of production of captivel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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