9911796707
TMI Blog2000 (7) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : C.N.B. Nair, Member (T)]. The appellants are a limited company of the State Government of Rajasthan. They have units manufacturing liquor bottles and liquor. The bottles produced are transferred to the units producing liquor for the purpose of packing the liquor. The question involved in the present appeal is the refund of duty paid on bottles manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the appellants took us through the balance sheet of the appellants company for the year 1986-87. Particular reference was made to the Auditor s report at page 12 at Sl. No. 3(b) that cost of gunny bags has been booked in packing expenses account and profits of the company are understated to this extent. Reference was also made to page 39 of the Report whereunder Schedule-14, packing expenses fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise duty attributable to the value of glass bottles (which formed part of the value of the glass bottles) was not passed on. He submitted that this requirement has not been met by the appellants. He also submitted that the Supreme Court, in the appeal filed by the Revenue in the case of Union of India v. Solar Pesticide Pvt. Ltd. - 2000 (116) E.L.T. 401 (S.C.) held that legal provision relatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow that the price of gunny bags is not passed on to the liquor units. This, in no way, is relevant to the valuation of the glass bottles. Nor does it show whether the duty amount attributable to the price of gunny bags has not been passed on. The appellants have, therefore, failed to establish that the amount of refund of Central Excise duty claimed by them has not been passed on. The appeal fails ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
