1999 (1) TMI 199

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..... xcise, Meerut has passed a speaking appealable order in which he allowed some of the deductions claimed and disallowed some of the elements of assessable value claimed by the assessee for deduction. On appeal, the Collector of Central Excise (Appeals), Ghaziabad passed the following order : (i) Cash discount of 1.5% being paid to all buyers who paid for the goods indented by them at the time of placing the order itself is admissible. (ii) Quantity discount on the basis of the amount actually allowed and reflected in the invoices would be admissible. (iii) Selling and Distribution expenses comprised of commission and service charges paid to Clearing and Forwarding Agents and interest on inventories and interest on receivables are not a .....

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..... portunity to the assessee to present their case. 5. As regards the secondary packing he submitted that with regard to the similar dispute, the matter had been remanded by the Tribunal into the assessee s own case, Win Medicare Ltd. v. C.C.E. reported in [1998 (78) ECR 637 (Tribunal)]. He submitted that on similar grounds, the issue relating to secondary packing could be re-examined by the jurisdictional Asstt. Commissioner of Central Excise. 6. In reply Shri K. Shiv Kumar, ld. JDR broadly agreed with the submissions made by ld. Sr. Advocate and had no objection for remand of the matter with regard to service charges to the C F Agents and secondary packing. 7. We have carefully considered the matter. We find that with regard to interes .....

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..... ed boxes packing depended on the quality and nature of the packing and the returnable nature of the packing depends on the agreement between the parties or on account of trade practice. The Tribunal had observed that these aspects had not been considered in a proper manner. The Tribunal had remanded the matter to the jurisdictional Asstt. Commissioner for passing a fresh order in accordance with law and the observations made in that order and after giving appellants an opportunity of hearing. With regard to the present controversy also, with the similar observations we remand the matter to the jurisdictional Asstt. Commissioner of Central Excise. 11. The appeal is disposed of in the above terms. Ordered accordingly. - - TaxTMI - TMITax .....

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