2011 (1) TMI 539

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....ls is the same and only the period of dispute is different, we have called for appeal No. E/1518/2004 to be disposed of with appeal No. E/296/2005. 2. Appeal No. E/296/2005 is arising in a second round of litigation between the assessee and the Revenue. In the earlier round (appeal No. E/529/2003), this Bench by order No. C-I/2301-2302/WZB/2003, dated 29-9-2003 [2004 (163) E.L.T. 260 (Tri.)] remanded the case to the adjudicating authority for fresh decision on the valuation issue. The issue before this bench in the previous round was whether the refundable deposits collected by the assessee (respondent) through their dealers from the ultimate consumers of "Bisleri" water packed in 5 litres and 20 litres containers were liable to be ....

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....esent appeal No. E/296/2005 filed by the Revenue. 4. Order-in-Original No. 14/2003 dated 27-3-2003 had been passed by the Commissioner in adjudication of a different show-cause notice covering the period from April, 1999 to February, 2000, dropping the proceedings initiated against the assessee. In that order also, the learned Commissioner took the same view. The appeal No. E/1518/2004 of the department is directed against that order. 5. After hearing both sides and considering their submissions, we are of the view that the learned Commissioner has not implemented the Board's circular in its spirit. By Circular No. 643/34/2002-CX.1, dated 1-7-2002 which was referred to in subsequent circular dated 27-2-2003, the question con....

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....lso perused a sample of the Chartered Accountant's certificates available on record. In these certificates, the Chartered Accountant certified, "on the basis of the records and documents produced before me and information and explanations given to me by M/s. Parle (Exports) Limited" that the company had collected/ refunded certain deposits during the period from 1-1-2000 to 30-11-2000. Another sample of certificate indicates that the cost of empty container was amortised on a certain basis and the amortised value included, in the MRP of 20 litre Bisleri Water, Rs. 70/-, and in the MRP of 5 litre Bisleri water, Rs. 25/-. This certificate was also issued "on the basis of records and the documents produced before me and information and explana....