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TMI Blog2017 (7) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... ty - there is no ground to interfere with the quantification of abatement on durable and metal containers made by the authorities below - appeal dismissed - decided against Revenue. - E/345/2005 - Final Order No. 40970/2017 - Dated:- 14-6-2017 - Smt. Sulekha Beevi C.S., Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri L. Paneerselvam, AC (AR) for the appellant Shri G.Derrick Sam, Advocate for the respondent ORDER Per Bench The respondents have filed price list wherein claiming certain deductions from the assessable value in respect of certain post manufacturing expenses viz., cost of additional packing, selling profit, durable and returnable containers, trade discount, additional turnover tax etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e balance of ₹ 1,83,993.12 is allowed to be credited into the PLA of M/s. Aurofood Limited, Auroville. Aggrieved by the above order, the department filed appeal before the Tribunal and the Tribunal vide Final Order No. 771/2004 dated 09.09.2004 remanded the matter to the Commissioner (Appeals), who upheld the order passed by the original authority as shown above and dismissed the appeal filed by the department. Being aggrieved, the department is now before the Tribunal. 2. On behalf of the department, the Ld. AR, Shri L. Paneerselvam, AC, submitted that the original authority has allowed abatements on durable and returnable containers as well as on non-returnable containers. A provision has been made in the price list for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 5, whereas the price of such containers was ₹ 8.03 and ₹ 6.88. The department contends that the respondents are eligible only on the amount that is refunded and not on the price declared in the price list. This grievance of the department has been answered by the adjudicating authority as under:- Even here the lingering doubt as to whether the cost of tin container is included or not is settled because such deposit is added to that invoice value. I have also juxtaposed the price declared in price list 7/79 with that of corresponding dealers price list and the prices are one and the same. Therefore, I am convinced that the difference in prices between returnable and non-returnable areas is not conditioned by either inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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