9911796707
TMI Blog1987 (10) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... backdrop: The respondents firm had filed their price list No. 3/84 as revised by price list No. 5/84 claiming exclusion of the cost of glass jars from the assessable value on the ground that the glass jars used for packing Bournvita are durable in nature and are returnable. This claim was dis allowed by the Additional Collector and consequently the Assistant Collector approved the price list 3/84 as revised by price list 5/84 wherein the assessable value claimed for approval was revised to include the cost of packing. Against this order the respondents filed their appeal which was allowed by the Collector (Appeals) with consequential benefits after setting aside adjudication order passed by the Assistant Collector inter alia on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it appears that only 72 invoices are relevant to the appeal and the remaining invoices are not relevant at all since these pertain to the period prior to the introduction of Glass jars packing. With regard to the said 72 invoices pertaining to glass jars the respondents have stated that they find that these have been obtained from wholesellers in different places. To wit Mercaro, Gulburga, Manglore etc. On these premises the respondents have also stated that they have to institute factual enquiries as to how and why just a few and handful invoices from the few of the wholesellers have been filed by the Excise Authority whilst the same wholesellers were issued several invoices by the respondents. The respondents have also stated that they a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been issued to the different wholesellers by the respondents coupled with the fact that we have allowed the respondents to rebut the said evidence by producing the additional evidence and also to cross-examine the concerned wholesellers we consider that a retrial is necessary to meet the ends of justice. Consequently we set aside the impugned order passed by the Collector (Appeals) and also the adjudication order passed by the Assistant Collector and remand the case to the adjudicating authority for a fresh adjudication after taking into consideration the additional evidence produced by the department before us and also after giving the reasonable and effective opportunity to the respondents to rebut the additional ground as staged above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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