1997 (9) TMI 182

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....i M. Ali, JDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - The dispute arises in relation to the clearances of glass bottles made by Vitrum Glass Division of the appellant. Price lists in Part II were being filed from time to time and on approval of the same clearances were being made on payment of appropriate duty. The dispute relates to the period from July, 1982 to M....

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....cation was passed though allowing redemption on payment of Rs. 5 lakhs. This order is now challenged. 2. It was a specific plea taken in reply to the show cause notice that appellant had factory gate sales where no expenses on account of transport and handling were involved and in such cases no charges had been collected. It was specifically averred that wherever transportation had to be a....

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....of transport which has nothing to do with the activity of manufacture would not contribute to the assessable value. There was no case and no finding that there was any deliberate attempt to divert a part of the genuine price and show it as charges for transportation and handling. That being so, the adjudicating authority was in error in adding any part of the charges collected to the assessable va....