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2008 (2) TMI 184

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..... eir customers - actual price cannot be a basis of valuation u/s 4A - respondents are only collecting a deposit to safeguard against breakage & non return of the containers, impugned order holding assessment on the basis of M.R.P. is correct - E/EDM-201 and 201A/2003 - A-300-301/KOL/2008 - Dated:- 26-2-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri U. N. Panda, Member (J) Shri .....

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..... P. Ltd. v. Commr. of Central Excise, Allahabad reported in 2006 (199) E.L.T. 718 (Tri.-Del.) which has held that "Even if sale price is higher than the M.R.P., the duty has to be paid on the basis of M.R.P. and not, on the actual retail sale price". Secondly, it has also been held by the said Bench that "Rental charges on bottles and crates cannot be included in value". 3. The ld. Advocat .....

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..... ed in the sale price/retail sale price of excisable goods. He also states that no audit has been done in terms of the aforesaid circulars because the respondents themselves initially stated that the amortized cost have not been included in the price. He prays that a direction may be given to allow audit of the respondents accounts so that the actual position can be ascertained. 5. After consid .....

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..... m any higher court has been shown to us. As such, following the ratio of the said decision and taking into account that the respondents are only collecting a deposit to safeguard against breakage and non return of the containers, the impugned order passed by the Jurisdictional Commissioner holding assessment on the basis of M.R.P. is correct in law and requires no interference. Accordingly, the De .....

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