2004 (1) TMI 76

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..... - Held that:- The Tribunal has not referred to any decided cases wherein the proposition enunciated by it was laid down specifically. Be that as it may, for the purpose of appreciating the controversy at issue, we feel that a perusal of the relevant documents which were placed before the concerned authorities, such as contract, the certificate of the Chartered Accountant referred to in Paragraph .....

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..... ent to the cost of the said packing material has been collected and there was no occasion on which the durable packing materials were returned and security deposit refunded. Therefore, it is submitted that under sub-clause (i) of clause (d) of Section 4(4) of the Central Excise Act, 1944, as it stood at the relevant point of time, the cost of the said packing material has to be included in the ass .....

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..... y, for the purpose of appreciating the controversy at issue, we feel that a perusal of the relevant documents which were placed before the concerned authorities, such as contract, the certificate of the Chartered Accountant referred to in Paragraph 40 of the Memo of Appeal filed in the Tribunal may be necessary. Not even the show cause notice and the adjudication order is placed on record. We are .....

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