2003 (12) TMI 205

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....ice K.K. Usha, President]. - In this appeal at the instance of the Revenue two issues raised namely; jurisdiction and inclusion of rental charges on bottles & wooden crates in the assessable value. As regards the jurisdiction, we find that as far as the rules for the relevant period are concerned, it was the Commissioner (Appeals), Vadodara who had the jurisdiction as per Rule 2(5)(iia)(c) of the ....