2011 (4) TMI 696

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..... ged the decision passed by the Commissioner (Appeals) in the respondent s own case for earlier period wherein it was held that after sales service charges for four years being optional, not includible for valuation while determining MRP under Section 4A of Central Excise Act, 1944 - Decided in favour of the assessee - E/3999/03 - A/306/2011-WZB/C-II(EB) - Dated:- 6-4-2011 - Mr. Ashok Jindal, .....

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..... on flowing directly or indirectly to such sale of the respondent. Therefore, a show-cause notice was issued, the same was adjudicated, confirmed the demand along with interest and penalty against the respondents. On appeal before the Commissioner (Appeals), the appeal of the respondents was allowed following the decision of the respondent s own case for the earlier period by the Commissioner (Appe .....

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..... he said appeal has been decided by this Tribunal vide order No.A/968/2005/WZB/Mum/C-III/EB dated 26/09/2005, which is reported in 2006 (193) ELT 288 (Tri-Mum) wherein it was held that after sales service charges for four years being optional, not includible for valuation while determining MRP under Section 4A of Central Excise Act, 1944. Therefore, we do not find any merit in the arguments of the .....

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