2006 (8) TMI 91

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..... der No. 1394/2006, - Dated:- 28-8-2006 - [Order per: S.L. Peeran, Member (J)]. - This appeal arises from Order- in-Appeal No. 4/2004 C.E., dated 21-1-2004. The Revenue had filed an appeal against Order-in-Original No. 197/99 dated 14-12-99 by which the Asst. Commissioner had held that the cost of the gunny bags is not required to be added in the assessable value of the cement. But the Commissi .....

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..... rendered in the case of Panyam Cements Mineral Indus. Ltd. v. CCE, Hyderabad - 2004 (173) E.L.T. 284, wherein it has been held that the assessee should produce evidence with regard to the returnable nature of the gunny bags used for packing of cement sold along with the cement to seek the deduction in the assessable value of the cement. As the same has not been produced, the appeal had not bee .....

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