9911796707
TMI Blog2016 (1) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - The appellant is in appeal against the impugned order wherein demand has been confirmed against the appellant on account of undervaluation of their assessable value. 2. The facts of the case are that the appellant is engaged in manufacture of processed fabrics. During the period June, 2000 to 11-12-2002 the appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling charges that these charges pertaining to additional/special packing charges over and above the normal packing of the goods. In the appeal it is further submitted that there is no difference in the additional/special packing in comparison with normal packing except that one layer of new Hessian/PP Sheet is used in place of one layer of used Hessian/PP Sheet in case of said additional/special p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by appellant on account of bailing charges cannot form part of assessable value. 6. For the period post-1-7-2000 the concept of value changed and duty is payable on the amount which is actually received or receivable by the appellant against the goods sold by them. In these circumstances, appellant is liable to pay duty on bailing charges post-1-7-2000. 7. We find that in this case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the period post-1-7-2000 the bailing charges are includable in the assessable value,
(c) Demand pertains to extended period of limitation are not sustainable. Consequently penalties are not sustainable,
(d) Demands for the normal period is payable by the appellant along with interest.
(Dictated and pronounced in the open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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