2003 (8) TMI 120

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....ember (T)] - This appeal has been filed by the appellants M/s. Coolade Beverages Ltd. against the impugned order-in-appeal dated 28-1-2003 passed by the Commissioner (Appeals) vide which he has disallowed deductions in respect of "rent on containers" (ROC) and "freight" from the sale price to arrive the assessable value of aerated water. It was held that the deduction only of the actual cost incur....

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.... the Assistant Commissioner of Central Excise Division-II, Ghaziabad implemented the order No. 34/Commr./97, dated 17-6-97 in terms of directions and findings contained therein. The said implementation order was reviewed by the Commissioner and was challenged by filing an appeal before the Commissioner (Appeals). The Commissioner (Appeals) vide his impugned order dated 28-1-03, has set aside the i....

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....against Assistant Commissioner's order dated 12-2-98 is that, the Commissioner's order No. 34/Commr./97 was under challenge before the Tribunal through an appeal filed by the Revenue, on the directions of the Board. Appeal against AC's order dated 12-2-98, was therefore, as a consequence to the Revenue's appeal against Commissioner's order 34/Commr./97 filed before the Tribunal. The Revenue's chal....

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....tated in the appellate order that, the Commissioner's decision on the admissibility of ROC is in principle. The claim has to be permitted only on the basis of actuals. Since the Tribunal has already dwelved upon this issue, after hearing the said argument in Revenue's appeal, in terms of the decision referred to at 2000 (116) E.L.T. 622 (T) in the case of the appellants themselves, this finding of....