1978 (11) TMI 63

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.... hearing was given to the appellants on 4-7-1991 and they were represented by Shri C.S. Lodha, Legal Manager. 2. Shri Lodha submitted that the sale pattern of their product in cases of packing of durable nature which are returned to them is of three types - (i) where the containers are provided by the customers, (ii) where the durable and returnable containers are provided by the appellants but....

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....cannot be treated as returnable, is one of the reasons given by the Assistant Collector for treating them as not being returned to the factory. This is not the enough ground and the drums have to be treated as durable and returnable. In the show cause notice the only ground for issue of show cause notice was that the charges are recovered on an equated basis on different trips that the drums made ....