2001 (12) TMI 111

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..... e Order-in-Appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that appellants are manufacturing Coca Cola brand aerated water. They filed price list claiming deductions in respect of rent on containers and cost of transportation. A show cause notice dated 8-1-97 was issued to the appellant on the ground that the appellant claimed a deduction of Rs. 5 per crate on account .....

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..... the Commissioner and the appeal is filed. The Commissioner (Appeals) vide impugned order held that deduction on account of rent on containers and cost of transportation should be allowed on actual basis. 3. Heard both sides. 4. The contention of the appellant is that when a specific show cause notice was issued and adjudicated by the Commissioner of Central Excise where the factory gate sale p .....

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..... of the Central Excise Act and directed the Assistant Commissioner to finalise the assessment. Admittedly, no appeal is filed against this order passed by the Commissioner of Central Excise. Therefore, when the Assistant Commissioner finalised the assessment in consequence to the order passed by the Commissioner Central Excise, the Commissioner (Appeals) on appeal cannot go beyond the scope of the .....

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