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TMI Blog2010 (11) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... ice. He further submitted that the facts in the case of Kalyani Breweries Ltd. [1997] 107 STC 190 (SC) were entirely different. In that case the apex court has observed that "Now, there is nothing on record which indicates that the terms under which the deposits would be repaid were communicated to the assessee's customers. There is no suggestion that there was an oral communication of su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of the Tribunal. Sri B.K. Pandey, learned standing counsel, submitted that the letter dated March 25, 1997 and the letter dated March 28, 1997 on which the emphasis is made by the applicant to establish that there was a commu nication about charging of security and the refund of security on the return of the bottles have not been referred in the assessment order. It is doubtful whether these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rused the impugned order of the Tribunal and the authorities below. In my view the observation of the Tribunal that the amount of security, which has been forfeited on account of non-return of bottles is liable to be taxed in view of the decision of the apex court in the case of Kalyani Breweries Ltd. [1997] 107 STC 190 (SC), is liable to be set aside. This aspect of the matter requires re-conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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