TMI Blog1988 (7) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... patched on 21-2-1984. Collector (Appeals) had partly rejected the appeal and on certain issues had been remanded to the Assistant Collector for de novo adjudication. Thereafter, the Assistant Collector made de novo adjudication vide order dated 16-10-1985 and being aggrieved from the de novo adjudication order dated 16-10-1985, the assessee had failed an appeal to the Collector (Appeals) and the ld. Collector (Appeals) had allowed the appeal vide order in appeal No. 12-CE/KNP/86, dated 24-2-1986. Being aggrieved from the aforesaid order the Collector of Central Excise, Kanpur has filed an appeal before the Tribunal. Since both the appeals pertain to the same period and the same appellant and order in original, the same are disposed of by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses on account of transportation of excisable goods amounting to Rs. 6,17,654.89 during the period 1-11-1981 to 31-10-1982 and Rs. 34,377.40 during the period 1-11-1982 to 28-2-1983 should be deducted from the amounts collected on the debit notes because the equalised freight was also deductible to arrive at the assessable value in view of the Hon ble Supreme Court judgment in the case of Union of India v. Bombay Tyres International. (2) That the octroi paid at Rs. 95,760.31 + 6,052.84 shall be deducted because octroi was a tax levied by the Municipal Authorities and was deductible to arrive at the assessable value as per Section 4(4)(d)(ii); (3) That higher charges of empty crates at the rate of Re. 1/- per crate was also deducted beca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen back to factory with crates of empty bottles. Since the empty bottles were not excisable goods in the present context but a necessity for the completion of manufacturer of aerated waters, hence the transportation charges paid for collection of empty bottles from the buyers upto the factory could not be deducted under Section 4(4)(d) (ii) of the Central Excises Salt Act, 1944 and after dividing the expenses by 2, the actual expenses incurred by the assessee for the relevant period on the transportation of aerated water worked out at Rs. 2,79,690.65 and the net amount of Rs. 14,59,571.12 was to be added towards the assessable value for the calculation of Central Excise duty. Accordingly he had demanded a duty of Rs. 5,83,828.45 + Rs. 29 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ld. Collector (Appeals) readjudicated the matter and ordered that the excise duty demandable from the assessee was Rs. 5,83,268.33 and special excise duty of Rs. 29,162.42. He had rejected the claim of empty bottles for the return journey at 10% of the total freight. Being aggrieved from the said re-adjudication order, the assessee had filed an appeal to the Collector (Appeals). The ld. Collector (Appeals) had allowed the appeal with the directions for the grant of deduction towards freight/transport cost while computing the assessable value of the amount less the portion held back by the assessee from the transporters by contract. On one way movement and when empties are not brought back as well as for the recalculation of the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be taken into account as the agreement was not produced before the Central Excise authorities. He has pleaded for the dismissal if the assessee s appeal and acceptance of the revenue s appeal. 6. We have heard both the sides and have gone through the facts and circumstances of the case. The assessee had recovered rental charges from dealers at the rate of Re. 1/- per crate at Rs. 6,17,920/-. The assessee has claimed deduction of rental charges collected separately as permissible deduction under Section 4(4)(d)(ii) as the containers viz bottles being of durable nature and returnable. Durable and returnable character of the bottles in which aerated water was transported is not disputed. The Tribunal in the matter of C.C.C., Indore v. Prem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the same before us. It is a matter of common knowledge that transportation of aerated bottles is normally done in especially made trucks for this purpose and the truck which carries the bottles will normally bring them back. The assessee has claimed that he had paid for the return journey a lesser amount. We are of the view that in case the version of the assessee is to be accepted, he has to satisfy the adjudicating authority with each and every transaction of the transportation and exclusion of transportation charges for the assessable value has to be allowed on the basis of actuals since the appellants had volunteered to pay 10% of the freight, this ratio is applicable only in the present case. Accordingly we remand the matter to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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