9911796707
TMI Blog1984 (7) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... are packed at the time of sale. Thus, according to the petitioners, they have been paying duty on the glass bottles on the basis of the assessable value which includes the costs of packing material viz., the gunny bags and the cartons. Case of the petitioners further is that the glass bottles are normally sold by them in the packing consisting of gunny bags which are of a durable and returnable nature and in several cases the gunny bags are returned by the buyers and are used by the petitioners again for packing the glass bottles. It is only when customers specifically ask for delivery in cartons instead of in gunny bags that the petitioners deliver the glass bottles packed in cartons which are also durable and returnable. 2. Towards the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g passed and in view of there being in that behalf also breach of the principles of natural justice, the petitioners have, instead of filing an appeal, approached this Court by way of the present petition under Article 226 of the Constitution. 3. It, however, becomes unnecessary to go into and decide this petition on merits in view of the subsequent developments. During the pendency of this petition, the Supreme Court has, in the leading case now known as the P.M.E. case (Union of India v. Bombay Tyres International Ltd.), A.I.R. 1984 S.C. 420 = 1983 (14) E.L.T. 1896 (S.C.), dealt with the question of packing and the question whether it should or should not form part of the assessable value. After this decision of the Supreme Court, a Div ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and adequate opportunity of leading evidence in support of their rival claims. 4. In this view of the matter, this petition is allowed. The impugned order (if the same be so called) dated 10th January 1978 (Exhibit A) passed by the Superintendent of Central Excise, is set aside and quashed. The proceedings are sent to the Assistant Collector of Central Excise to hear and decide the questions involved therein in the light of the three rulings referred to above and such other rulings to which his attention may be invited by either side and after giving to the parties fair and adequate opportunity of supporting their rival claims, if necessary by leading evidence in that behalf. 5. The bank guarantees furnished by the petitioners from time ..... X X X X Extracts X X X X X X X X Extracts X X X X
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