2006 (8) TMI 493

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...., for the Respondent. [Order per : P.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 transi....

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....in assessing the value of the goods and, secondly, 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 In....

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....te. For the present purpose, we prefer to follow 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 decis....