2011 (1) TMI 295

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..... er in accordance with the provisions of law – Appeal disposed off - 3072 of 2009 - - - Dated:- 17-1-2011 - Shri Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. Shri R.K. Hasija, Advocate for the appellants/applicants Shri V. Chaudhary, Authorized Departmental Representative (SDR) for the Revenue Per Shri Justice R.M.S. Khandeparkar: This appeal is being heard in term .....

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..... atter is as to whether the cost of free packing material supplied by the buyers to the appellants would form part of transaction value or not. The appellants had been placing reliance in the order passed by the authority in the appellant s own case reported in 2001 (136) ELT 1025. The fact however remains that the said decision related to the period prior to July 2000 whereas the period involved i .....

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..... it of the said amount, the Commissioner (Appeals) shall hear the appeal filed by the appellants on merits and shall pass an order in accordance with the provisions of law. Needless to say that in case of failure on the part of the appellants to deposit a sum of Rs.2 lakhs within eight weeks , the order passed today shall automatically stand recalled and the appeal would stand dismissed and the ord .....

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