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TMI Blog1997 (3) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... s. [Order per : Justice U.L. Bhat, President]. These appeals are directed against two separate Orders passed by the Commissioner (Appeals) confirming four separate Orders passed by the Assistant Commissioner. We have heard both sides. 2. Shri S.P.Chatterjee, learned Consultant appearing on behalf of the appellant stated that the dispute in Appeal Nos. E/355 356/88A relates to amounts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The demand in this behalf was justified. 4. Besides the approved price, the appellant was also collecting the Turn-over Tax on the final products. Duty demanded on the amount collected by the Commissioner as Turn-over Tax on the ground that Turn-over Tax collected had not been paid to the Government. According to the appellant, a part of the turn-over tax had been paid to the Government and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... price of the approved price of the final product. Demand was made on the extra amount so collected. Appellant is aggrieved on this point. The extra amount so collected, whatever be the head of collection, would go to increase the wholesale price and the profit of the appellant and therefore, was rightly made to reflect in the assessable value. There is no ground to interfere in this behalf. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the containers are durable and returnable. Tin containers may be required as durable in nature. But there is no evidence to show that there was any arrangement or understanding between the appellant on one hand and the buyers on the other that the containers returned will be accepted and the charges returned to the appellant. Therefore, a deduction claimed in this behalf cannot be allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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