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TMI Blog2011 (3) TMI 1569X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER This appeal is directed against the Order-in-Appeal No. P-II/PAP/231 to 232/2009, dated 12-11-2009 passed by the Commissioner of Central Excise (Appeals), Pune. 2. Briefly stated, the facts of the case are as follows : (a) The appellant M/s. Sahyadri Starch Industries Pvt. Ltd., Miraj, are manufacturers of liquid glucose falling under Chapter Sub-heading 1702.30 of the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Commissioner and also imposed an equivalent amount of penalty. The appellant took up the matter in appeal before the Commissioner (Appeals) who vide his order dated 12-11-2009 upheld the order of the lower adjudicating authority. 3. In the stay application, the appellant has pleaded that their case is covered by the judgment of the Tribunal in Grasim Industries v. Commissioner of Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es to show that consideration has been received in this case in kind by way of free supply of packing materials and such consideration ought to be included in the transaction value as per the provisions of Section 4(1)(a) of the Central Excise Act read with Rule 6 of the Central Excise Valuation Rules. Accordingly, he submits that cost of packing material supplied by customers is includible in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to be included in the assessable value of the goods for charging excise duty. In the instant case, the packing materials have been supplied in connection with the sale of goods. Since the packing material has been supplied free-of-cost the assessee has reduced the price to that extent. In other words, it is a consideration for determination of the price though given by the buyer indirectly in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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