https://www.taxtmi.com/caselaws?id=113654 The Tribunal confirmed the remand order directing the Assistant Commissioner to re-decide the classification of containers as capital goods under Rule 57Q of the Central Excise Rules, emphasizing an independent assessment. The Tribunal upheld the remand order for cases involving durable and returnable containers, stressing the need for an unbiased reevaluation by the Assistant Commissioner. It was highlighted that deciding an issue based on an empirical formula lacked a legal basis, and the Assistant Commissioner should assess independently. The Tribunal emphasized the importance of fair assessment without influence from previous directions regarding the consideration of additional funds by the Appellate Commissioner. en-us Fri, 10 Dec 1999 00:00:00 +0530 Mon, 07 May 2012 14:28:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113654 The Tribunal confirmed the remand order directing the Assistant Commissioner to re-decide the classification of containers as capital goods under Rule 57Q of the Central Excise Rules, emphasizing an independent assessment. The Tribunal upheld the remand order for cases involving durable and returnable containers, stressing the need for an unbiased reevaluation by the Assistant Commissioner. It was highlighted that deciding an issue based on an empirical formula lacked a legal basis, and the Assistant Commissioner should assess independently. The Tribunal emphasized the importance of fair assessment without influence from previous directions regarding the consideration of additional funds by the Appellate Commissioner. Case-Laws Central Excise Fri, 10 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113654