1997 (12) TMI 201

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..... Shri M. Ali, JDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - The dispute in the appeal arises in relation to two refund claims in respect of the period from 4-2-1975 to 30-9-1975 in respect of a part of excise duty paid by the appellant on vegetable oil manufactured and cleared from the factory. Duty had been paid on assessable value which included cost of metal containe .....

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..... tion at the factory gate. On the other hand, it is not disputed in the Memo. of Appeal that entire quantity of vegetable oil manufactured by the appellant is packed in metal containers and cleared from the factory gate in that condition. There is also no evidence to show that the metal containers were returnable as per agreement or understanding between the parties or as per trade practice. In the .....

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