2000 (7) TMI 742

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....dvocate, for the Appellant. Shri P.K. Jain, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The appellants are a limited company of the State Government of Rajasthan. They have units manufacturing liquor bottles and liquor. The bottles produced are transferred to the units producing liquor for the purpose of packing the liquor. The question involved in the present ....

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....g hearing of the appeal today, the learned Counsel representing the appellants took us through the balance sheet of the appellants' company for the year 1986-87. Particular reference was made to the Auditor's report at page 12 at Sl. No. 3(b) that cost of gunny bags has been booked in packing expenses account and profits of the company are understated to this extent. Reference was also made to pag....

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....estion of refund. What was required to be shown was that the Central Excise duty attributable to the value of glass bottles (which formed part of the value of the glass bottles) was not passed on. He submitted that this requirement has not been met by the appellants. He also submitted that the Supreme Court, in the appeal filed by the Revenue in the case of Union of India v. Solar Pesticide Pvt. L....