2006 (8) TMI 493

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.....G. Chacko, Member (J)]. - The lower authorities have demanded differential duty of Rs. 2,31,405/- from the appellants on toilet soaps cleared from their factory to depot from 13-10-98 to 28-2-99. According to the assessee, in the determination of assessable value of the goods, they were eligible for abatement of the damages suffered by the goods in transit from the factory to depot. The relevan....

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....econdly, whether the dealer can claim a reduction on the basis of damage to goods suffered in transit. The first issue is covered against the Revenue in the decision of this Court in Commissioner of Central Excise, Chennai v. Hindustan Lever Ltd., reported in 2002 (142) E.L.T. 513 and second by the decision of the Court in Union of India v. Bombay Tyres International Pvt. Ltd. reported in 1984 (17....

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.... this judgment of the Hon'ble Court, being later in point of time than the judgment dated 26-4-2001 of the court relied on in the impugned order. Ld. Consultant has also referred to the Kerala High Court's judgment in Binani Zinc Ltd. v. Asstt. Collector, 1995 (77) E.L.T. 514 (Ker.), in support of his submission that, where there is conflict of decisions between coordinate Benches of the Supreme C....