1988 (9) TMI 180

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....ppellants. Shri N.C. Chakraborty, Consultant, for the Respondents. [Order per : K. L Rekhi, Member (T)]. - The proceedings initiated with the aforesaid Revision Show Cause Notice of the Central Government issued under the then Section 36(2) of the Central Excises and Salt Act, 1944 have on transfer to this Tribunal been taken up as if they were an appeal filed by the department before thi....

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.... Collector was not correct, legal and proper and that card board cartons should not be considered as durable and returnable containers. 3. Before us, the respondents very fairly submitted that though their cartons could be put to use more than once, they had no agreement or arrangement with their buyers to the effect that the cartons were returnable to the assessee and, therefore, in view ....

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....er the cost of card board cartons could be included in the assessable value of soap and detergents manufactured by the respondents or not. On the facts of this case, therefore, the third proviso to Section 36(2) was not applicable. If the respondents' view were to be accepted, the second proviso to Section 36(2) which laid the normal time limit of one year for issue of Revision Show Cause Notice w....

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....pondents. We find no substance in this argument. Respondents themselves do not dispute that as on 11-10-1982 proceedings were pending with the Central Govt., they involve a question of valuation of goods for purposes of assessment of duty and these proceedings were to be decided by the Government. On and from 11-10-1982 this Tribunal came into existence and the Central Government lost its jurisdic....