2001 (12) TMI 111

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.... S.S. Kang, Member (J)]. - Appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that appellants are manufacturing Coca Cola brand aerated water. They filed price list claiming deductions in respect of rent on containers and cost of transportation. A show cause notice dated 8-1-97 was issued to the appellant on the ground th....

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....ated 9-10-97, finalised the assessment. This order is reviewed by the Commissioner and the appeal is filed. The Commissioner (Appeals) vide impugned order held that deduction on account of rent on containers and cost of transportation should be allowed on actual basis. 3. Heard both sides. 4. The contention of the appellant is that when a specific show cause notice was issued and adjudicated....