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TMI Blog2017 (6) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... customers towards cylinder charge on rejection of the order from their buyers. The said recovery is nothing to do with he manufacture and sale of the finished goods, hence, such charges cannot be included in the assessable value of the goods. There are sufficient corroborative evidences on record in establishing the fact that the amount recovered against the said debit notes were not additional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons, was issued with a show cause notice on 09.3.2006 alleging non-payment of duty of ₹ 49,947/- on the extra amount of ₹ 3,08,047/- collected from the customers during the period from 1.6.2004 to 30.9.2005 by issuing six debit notes. On adjudication, the demand was confirmed with equal amount of penalty. Aggrieved by the said order, the appellant preferred appeal before the Ld. Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to debit notes 8/2004 and 14/2004 issued to Silvasa Flexible Printing, the cost of cylinder was recovered for rejection of the order. In relation to debit note 41/31.1.2005 for ₹ 2,06,102/- Ld. Advocate submits that finished goods cleared on payment of duty was later rejected by M/s Hindustan Lever Ltd. Therefore, the total value of ₹ 5,71,616/- was credited to their account and la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ejection of the order from their buyers. In our view, the said recovery is nothing to do with he manufacture and sale of the finished goods, hence, such charges cannot be included in the assessable value of the goods. As regards, debit note No.41/31.1.2005, issued to M/s Hindustan Lever Ltd for an amount of ₹ 2,06,102/, we find that pursuant to the rejection of the duty paid goods supplied b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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