2005 (7) TMI 103

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..... The assessee filed its price-list in part-I effective from 1-3-1994 in respect of 1000 ml. and 500 ml. glass bottle packs of durable and returnable nature. They also filed the price-list in part-I effective from 1-3-1994 in respect of plastic bottled packs of 1000 ml. of non-returnable nature of brands, namely, Thums Up, Limca and Gold Spot. The assessee claimed deduction from the wholesale trade price on account of freight and rent on containers (ROC). By Finance Act, 1994, the Central Excise Rules were amended and the practice of filing of price-list was abolished. Therefore, the assessee filed a declaration of assessable value under Rule 173C of the Central Excise Rules, 1944 in respect of aforestated brands of aerated water effective ....

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.... second issue of equalized freight, the Assistant Commissioner came to the conclusion that the assessee sold a part of its goods to independent dealers ex-factory and the rest of the goods were sold by the assessee to its depot/branches. The Assistant Commissioner came to the conclusion that the assessee was clearing its goods at the same price from the factory gate as well as from the depot and since the price at the factory gate and the price at the depot was the same, the assessment had to be done on the said price. In the circumstances, the Assistant Commissioner held that the wholesale price charged by the assessee at the factory gate should be treated as the assessable value under Section 4 of the said Act. 5.Aggrieved by the afore....

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....the order of the Commissioner. 7.At the outset, we may point out that in this case, we are concerned with the quantum of abatement/deduction claimed by the assessee on account of equalized freight and on account of ROC. We are not concerned with the admissibility of the claim for deduction on account of ROC and equalized freight. When it comes to the question of quantum, the duty is on the assessee claiming deduction to provide requisite data and certificates from Chartered Accountant as well as books of accounts to justify the quantum of deduction. In the present case, on the item of deduction for ROC, the assessee has not produced the requisite data indicating the basis on which ROC is computed. There is nothing to indicate as to when ....