1987 (10) TMI 231

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ated 26-2-1985 the department has filed the present appeal. 2. Factual backdrop: The respondents firm had filed their price list No. 3/84 as revised by price list No. 5/84 claiming exclusion of the cost of glass jars from the assessable value on the ground that the glass jars used for packing Bournvita are durable in nature and are returnable. This claim was dis allowed by the Additional Collector and consequently the Assistant Collector approved the price list 3/84 as revised by price list 5/84 wherein the assessable value claimed for approval was revised to include the cost of packing. Against this order the respondents filed their appeal which was allowed by the Collector (Appeals) with consequential benefits after setting aside adjud....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l the appellants have filed 265 invoices and on a scrutiny of these invoices it appears that only 72 invoices are relevant to the appeal and the remaining invoices are not relevant at all since these pertain to the period prior to the introduction of Glass jars packing. With regard to the said 72 invoices pertaining to glass jars the respondents have stated that they find that these have been obtained from wholesellers in different places. To wit Mercaro, Gulburga, Manglore etc. On these premises the respondents have also stated that they have to institute factual enquiries as to how and why just a few and handful invoices from the few of the wholesellers have been filed by the Excise Authority whilst the same wholesellers were issued sever....