9911796707
TMI Blog2017 (6) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate For Respondent(s): Shri S K Shukla, Authorised Representative ORDER Per: Dr D.M. Misra This is an appeal filed againt OIA-KKS/120/DAMAN/2008 dt 03/03/2008 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) -DAMAN. 2. The brief facts of the case are that the appellants are engaged in the manufacture of LDPE coated Paper Boards falling under CH 48.90 of CETA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een issued for the reason that even though orders for supply finished goods were agreed to be placed by M/s Hindustan Lever Ltd and M/s Sethiya Soaps Pvt Ltd, but no such orders were placed for which they have incurred expenses towards cylinder charges, accordingly issued debit notes for recovery of the same and it was specifically mentioned in the respective debit note reflecting the cost of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed sufficient evidences to substantiate their claim that the amount recovered were not concerned with the manufacturing of the goods and not above the price of the goods. 5. We have carefully considered the submissions and on going through of each of the debit notes and description thereof annexed to the appeal paper book, we find that the appellant had recovered certain amounts from their custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idences in this regard. Hence, in our view the amount collected cannot be included in the assessable value of the finished goods which has already been cleared on payment of duty but were rejected by the customer. Thus, we find sufficient corroborative evidences on record in establishing the fact that the amount recovered against the said debit notes were not additional consideration/extra amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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