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TMI Blog2017 (11) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... eady been considered by the Tribunal in the case of Flex Industries Ltd., [1997 (1) TMI 173 - CEGAT, NEW DELHI] wherein it is held that cost of cylinders is to be added to the value of printed pouches - appeal dismissed - decided against appellant. - E/740/2004-DB - Final Order No. 21977/2017 - Dated:- 28-8-2017 - Shri S.S Garg, Judicial Member and Shri Ashok K. Arya, Technical Member None ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of invoices. As these charges were not included for valuation of Polyethylene films, proceedings were initiated by the department. Joint Commissioner of Central Excise, Belgaum vide Order-in-Original No. 21/2001 dated 15.11.2001 confirmed duty demand of ₹ 2,35,400/- (Rupees Two Lakhs Thirty Five Thousand Four Hundred only) along with the interest. Equal penalty was imposed under Section 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als) has considered the issue and passed the impugned order after considering the various decisions passed by the Tribunal. He further submitted that the Department's investigation revealed that they have collected the cylinder charges/engraving charges from their customers and these charges were not included for valuation. 4. After considering the submissions of the AR and perusal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s used for printing is to be included in the value of the P.E. Films. Hence duty demand of ₹ 2,35,400/- (Rupees Two Lakhs Thirty Five Thousand and Four Hundred only) is sustainable. 5. In view of the reasoned finding of the Commissioner (Appeals), we do not find any infirmity in the impugned order which is upheld by dismissing of the present appeal. (Operative portion of the Order w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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