2000 (8) TMI 688

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....Shri R.N. Das, Sr. Advocate and Smt. Urmila Dutta (Sen), Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The Revenue has filed the present appeal being aggrieved with the Order passed by the Commissioner (Appeals). 2. Various show cause notices were issued to the respondents raising demands of differential duty for the period from November, 1995 to Aug....

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....that the Commissioner (Appeals) has wrongly relied upon the W.R.B's decision without first discussing the case as to whether the same is identical with the facts of the case dealt with by the Hon'ble C.E.G.A.T., W.R.B. 5. After hearing both sides, we find that the decisions relied upon by the Revenue are not applicable to the facts and circumstances of the case. On the other hand, in case ....

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....ls into smaller containers does not amount to manufacture and as such, the value of the repacked container cannot be taken into consideration for adopting the assessable value of the goods cleared in tankers from their factory gate. Accordingly, applying the ratio of the Supreme Court's decision in the case of Indian Oxygen Ltd., the appeal filed by M/s. Castrol India Ltd. was allowed. 6. ....