2014 (5) TMI 978

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....sioner (AR) For the Respondent : Shri B K Adlay, Consultant JUDGEMENT Per: P R Chandrasekharan: The appeal is directed against Order-in-Original no. 27/CEX/2003 dated 28.11.2003 passed by the Commissioner of Central Excise, Pune-I. Vide the impugned order, the learned adjudicating authority has dropped the excise duty demand of Rs.20,71,721.27 being the duty on the differential value o....

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....the view that the assessable value of the bottles sold in plastic crates should be enhanced at par with those sold in gunny bags. Accordingly, confirmation of differential duty demand as mentioned above was proposed. The adjudicating authority observed that since the plastic crates are durable and returnable in nature, the value of such bottle should not be included in the assessable value as prov....

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....of the Central Excise Act stood at the relevant time provides that the "value", assessable to any excisable goods, - where the goods are delivered at the time of removal in a packed condition, includes the cost of such packing except the cost of the packing which is of a durable nature and is returnable by the buyer to the assessee." Therefore, it is clear that cost of packing of a durable and ret....