2010 (10) TMI 342

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..... y of the diaries has been included in the assessable value of the excisable goods by the Department leading to this appeal - Assessee appeal is allowed as per the decision in the case of CCE, Chandigarh v. Punjab Tractors Ltd.- Hence, the cost of such diaries cannot be added to the assessable value. - E/1018-1019/2004 - 1082-1083/2010 - Dated:- 6-10-2010 - Ms. Jyoti Balasundaram, Dr. Chittaranj .....

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..... f such diaries cannot be added to the assessable value. In this regard, he cites the decision in the case of CCE, Chandigarh v. Punjab Tractors Ltd. - 2009 (237) E.L.T. 515 in support of his argument. 4. Heard the learned SDR Shri A.B. Niranjan Babu, who supports the impugned orders passed by the authorities below. 5. After hearing both sides and perusal of case records and the cited case law, .....

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