2012 (9) TMI 855

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..... Per: M.V. Ravindran: When this Stay Petition is called, we find that the appeal itself could be disposed of and hence after allowing the Stay Petition filed for waiver of pre-deposit of the amounts involved, we take up the appeal for disposal. 2. On perusal of the records, we find that the issue involved in this case is regarding non-inclusion of the value of the packaging material i.e. cylinder .....

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..... hem. Both the lower authorities upheld these proposals. In the result, there is also a penalty of Rs. 10,000/- on the appellants. After hearing both sides and considering their submissions, we note that a similar question was considered by this Tribunal for a post - 1-7-2000 period in the case of Grasim Industries v. CCE, Indore - 2004 (164) E.L.T. 257 (Tri. Del.). In that case, the excisable com .....

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