9911796707
TMI Blog2000 (8) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... r : C.N.B. Nair, Member (T)]. The dispute is with regard to the valuation of ice cream manufactured by the appellants. They classify their wholesale dealers into different zones. They have also a system of varying discounts, which they extend based on the quantity of purchase. In respect of zone one (Delhi), their purchasers are Kwality Food and Ice Cream Ltd. and Kwality Restaurant and Ice C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the Revenue authorities should have allowed discount of 25% at least in respect of sales to Kwality Food and Ice Cream and Kwality Restaurant and Ice Cream also, particularly since, admittedly, they were the biggest buyers of the appellants products (lifting 27% and 36% of their products respectively). 2. The second issue raised in the appeal is the security deposit taken by the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd taking security deposit for the same. He, therefore, submitted that the decision of the apex Court in the Metal Box India Ltd. case has no relevance in the present case. He also submitted that the Revenue authorities had not shown by any evidence that the appellants were recovering any amount, which could be attributable to the sale consideration for the ice cream through the route of security ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Restaurant and Ice Cream also while assessing the ice cream sold to them to duty. The supply of deep freezers and taking a security deposit for that supply has not, in any way, been shown to be used as a route for recovering any additional amount towards the price of ice cream. Therefore, we find no justification for subjecting this security deposit to excise duty. The appeal, therefore, succeed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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