ALPS TEXFAB PVT. LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, RAIPUR
LAWS(CE)-2015-8-22
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on August 05,2015

Alps Texfab Pvt. Ltd. Appellant
VERSUS
Commissioner Of Central Excise, Raipur Respondents

JUDGEMENT

ASHOK JINDAL,MEMBER (J) - (1.)The appellant is in appeal against the impugned order wherein demand has been confirmed against the appellant on account of undervaluation of their assessable value. The facts of the case are that the appellant is engaged in manufacture of processed fabrics. During the period June, 2000 to 11 -12 -2002 the appellant has collected certain charges on account of bailing charges. These bailing charges were not included in the transaction value. Therefore, a show cause notice was issued by invoking extended period of limitation proposing recovery of duty on the ground that such bailing charges are includable in the assessable value. The proceedings were initiated and by way of the impugned order the demand has been confirmed. Aggrieved from the said order appellant is before us.
(2.)Today the matter was listed for final hearing. None appeared on behalf of the appellant. Only a request has been received that appeal can be disposed of on its own merits. Therefore, we have taken up the appeal for disposal on the basis of the records available before us. The contention of the appellant with regard to the bailing charges that these charges pertaining to additional/special packing charges over and above the normal packing of the goods. In the appeal it is further submitted that there is no difference in the additional/special packing in comparison with normal packing except that one layer of new Hessian/PP Sheet is used in place of one layer of used Hessian/PP Sheet in case of said additional/special packing. It is also mentioned that special/additional packing has been done on the request of the buyers and same has not been provided in normal course of business.
(3.)The ld. AR submits that as the bailing charges are part and parcel of the transaction value of the impugned goods, therefore, appellant are liable to pay duty thereon. Considered the submissions made by both the sides and perused the record.
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