9911796707
TMI Blog2017 (4) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... rap generated not being exempted goods manufactured, that is totally ruled out from scope of application of Rule 6 (2) of CCR, 2004. When the appellant succeeds on the first principle of law, there is no need to make any further enquiry - appeal allowed - decided in favor of appellant. - E/204/2008, E/205/2008, E/213/2008, E/214/2008, E/215/2008, E/216/2008, E/218/2008, E/219/2008, E/220/2008, E/221/2008, E/222/2008, E/229/2008, E/230/2008, E/237/2008, E/333/2008, E/341/2008 & E/359/2008 - 40203-40219/2017 - Dated:- 10-2-2017 - Shri D.N. Panda, Judicial Member And Shri Madhu Mohan Damodhar, Technical Member Shri R. Parthasarathy, Advocate, For the Appellant Shri S. Govindarajan, AC (AR), For the Respondent Per D.N. Panda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 E/237/2008 OIA No.57/2008-CE dt. 10.4.2008 Amount-1,19,940 Penalty-1,19,940 10. 33 E/333/2008 OIA No.58/2008-CE dt. 10.4.2008 Amount-1,91,996 Penalty-1,91,996 Appellant says that a common issue involved in the above batch of appeals is as to whether handling charges and postage shall form part of the assessable value. Similar issue was before the Bench in Appeal No.E/1090 1102/2005 which was disposed of by Final Order No.41665-41666/2016 dt. 28.9.2016 holding in favour of assessee. The Bench was of the view that post-clearance expenses shall not form part of the assessable value. The expenses o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .1.2008 Amount ₹ 29,59,127 Penalty-1,00,000 5. 24 E/216/2008 OIA No.16/2008-CE dt. 25.1.2008 Amount ₹ 7,52,136 Penalty-3,00,000 6. 34 E/341/2008 OlA No.62/2008-CE dt. 15.4.2008 Amount ₹ 2,63,594 Penalty-15,000 7. 35 E/359/2008 OIA No.64/2008-CE dt. 24.4.2008 Amount ₹ 3,44,706 Penalty-30,000 5. The only dispute in the batch of appeals tabulated as above, is whether appellant not manufacturing the exempted goods, the scrap and waste generated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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