2009 (5) TMI 769

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..... [Order per : Jyoti Balasundaram, Vice-President]. Duty demand of Rs. 44,162/- confirmed by the Additional Commissioner on packing material (corrugated boxes) supplied free by M/s. Metal Powder Co. Ltd., to the respondents herein without inclusion of such goods in the assessable value of goods manufactured and cleared using such material has been upheld by the Commissioner (Appeals), who how .....

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..... y of free packing material to assessees was well within the knowledge of the department. We therefore hold that penalty on the respondents is not warranted, uphold the impugned order and reject the appeal. 3. The prayer in the cross-objection is for rejection of the Revenue s appeal for retaining penalty and therefore, the cross-objection is allowed. (Order dictated and pronounced in the open .....

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