2007 (7) TMI 74

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..... rrect and set aside - Appeal No. E/444/2007/MAS - F.O.No. 945/2007 & S.O. No. 785/2007 - Dated:- 30-7-2007 - [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of. Accordingly, after dispensing with predeposit, we take up the appeal. 2. The appellants are manufacturers of ch .....

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..... le 5 of the Central Excise Valuation Rules, 2000. Both the authorities upheld this view. Hence the present appeal. 3. After hearing both sides and considering their submissions, we note that the appellant relies on the Tribunals decision in the case of Associated Drug Company v. CCE, Bangalore [2005 (191) E.L.T. 168 (Tri.-Bang)], while the respondent relies on the Board's Circular No. 827/4/ .....

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..... f return of empty vehicle from the place of delivery to the assessees factory was to be included in the assessable value of the goods delivered. It was clarified that, if the assessee was recovering the amount from the buyer, it would not be available as a deduction. We have not found any parity between the factual situation considered by the Board in the circular and the one considered by the Tri .....

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