https://www.taxtmi.com/caselaws?id=205615 The appeal involved valuation issues regarding refundable deposits collected by the assessee from consumers of 'Bisleri' water. The bench emphasized the need for proper verification of facts and compliance with circulars. The Commissioner's decision was remanded for fresh consideration based on the circular's clarification on the cost of reusable containers. The judgment underscored the importance of independent verification of certificates and compliance with relevant provisions, instructing the Commissioner to conduct thorough audits and provide the assessee with a fair hearing opportunity before making a decision. en-us Thu, 20 Jan 2011 00:00:00 +0530 Wed, 14 Sep 2011 22:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205615 The appeal involved valuation issues regarding refundable deposits collected by the assessee from consumers of 'Bisleri' water. The bench emphasized the need for proper verification of facts and compliance with circulars. The Commissioner's decision was remanded for fresh consideration based on the circular's clarification on the cost of reusable containers. The judgment underscored the importance of independent verification of certificates and compliance with relevant provisions, instructing the Commissioner to conduct thorough audits and provide the assessee with a fair hearing opportunity before making a decision. Case-Laws Central Excise Thu, 20 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205615