2017 (2) TMI 757

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..... , DR, for the Respondent. ORDER [Order per : S.K. Mohanty, Member (J)]. - This appeal is directed against the impugned order dated 16-10-2007 passed by the Commissioner (Appeals), Central Excise and Customs, Raipur. 2. In this case, the Central Excise Department has confirmed the duty liability of Rs. 3,22,962/- on the ground that during the period March, 2006 to September, 2006 the appell .....

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..... . 3. Heard the ld. Counsel for both sides and perused the records. We find that the C.B.E. & C. has issued the Circular No. 923/13/2010-CX., dated 19-5-2010 in amending its earlier Circular dated 1st July, 2002. In the said amended circular, it has been clarified that cost of return fare of vehicle is not required to be added for determining the assessable value. The said circular was issued .....

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