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TMI Blog2020 (1) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... stomer is supplying Free of Cost Paper, Aluminium Sleeve printed with buyers production details to the appellant. The appellant supplying Biscuit Cone duly packed in the said sleeve. 2. The case of the department is that the sleeve which is packing material supplied by the customer to the appellant the cost thereof needs to be included in the Transaction Value and duty should be charged on the said value. Accordingly, a Show Cause Notice dated 03.05.2008 was issued for the period April, 2003 to March,2007 invoking extended period. The Adjudicating Authority confirmed the demand on merit as well as on limitation therefore, present appeal is filed. 3. Shri Deven Parekh, Senior Counsel with Shri Nirav Shah, Advocate appeared for the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 173(b) & 173(c) of erstwhile Central Excise Rules, 1944. On perusal of the declaration filed under rules 173(c) we find that in one of the question, the appellant have answered us as under:- FOR SALE TO INDUSTRIAL CONSUMERS:- (i)................ (ii) Are you using any Input/Raw Material/Component Parts/Accessories etc. supplied free of Cost by your buyer? If so, details may be Supplied including its impact on the assessable value.: Laminated paper sleeves and are supplied to us free of cost by customer for packing cones supplied to them. There is no impact on assessable value. 5.1 From the above declaration it is absolutely clear that the appellant did not have any mala fide intention as they have declared clearly their Mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 4 of Central Excise Act, 1944 and rules made there under. There are various judgments on this issue therefore, it cannot be said the appellant have never suppressed any fact as regard non-inclusion of the Cost of corrugated box supplied Free of Cost by their buyer for the reason that this facts was noticed by the Audit Officer from the records which was existing at the time of Audit. It is also observed that the appellant have made a specific declaration about the fact that they are receiving corrugated cartons Free of Cost from their customers. It is also mentioned in the declaration that there is no impact on the assessable value and the value of such corrugated box was not included in the Assessable Value. Therefore, when the supply o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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