2011 (9) TMI 293

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....ri A.K.Sharma, Deputy Commr.(A.R.) for the Respondent (s) Per Shri B.S.V.Murthy. 1. The Appellants are a Small Scale Industrial Unit, located in rural area and are entitled to full exemption from payment of duty for the aggregate value of first clearance of Rupees One Crore in respect of goods manufactured relating to Own Brand as well as the Brand of other parties who are not availing SSI e....

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....P printed price on each bottle. 3. The appellants also preserve certain bottles from each lot in their laboratory as in house samples for six month or one year as per statutory requirements of the law. 4. Duty of Rs.1,21,065/-(Rupees One Lakh Twenty One Thousand and Sixty Five only) has been demanded on the ground that the Appellants should have paid duty on highest of the different MRP mark....

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....PUR VS. JAIN DRINKS (P) LTD. (d) GOA BOTTLING CO. V. CCE - 2004 (140)-ELT 94 (T) 6. In view of the precedent Tribunal decisions cited above by the learned Counsel and following the same we agree with the learned Consultant that duty demand should not have been confirmed on this ground. 7. As regards controlled samples learned Consultant stated that the samples have not been removed from t....

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.... on this issue and in the absence of any further submissions the only view that is possible would be that the proposal to assess these goods on the basis of invoice value has to be held as correct. 9. In view of the above discussions, the demand for duty in respect of clearances to railways in the year 2002-2003 being the assessable value of Rs.29,586/-(Rupees Twenty Nine Thousand Five Hundred ....