TMI Blog2014 (9) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... and returnability. He has confined his submission with regard to levy of excise duty on the packing material supplied by the buyer. - if the packing materials are supplied by the buyer, the levy could not have been imposed. The said contention is absolutely correct in view of the law laid down in M/s. Hindustan Polymers Vs. Collector of Central Excise [1989 (8) TMI 77 - SUPREME COURT OF INDIA] - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Adv. ORDER The present appeal, by special leave, is preferred against the order dated 14.02.2006 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi in appeal No. E/480/04 whereby the Tribunal has disposed of the appeal by expressing the opinion in the following manner:- 8. The dispute regarding the assessable value of the soda ash for the period 1981 to 1985 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrangement for return of the packing material. The aforesaid paragraphs clearly demonstrate that the Tribunal has followed the reasoning that it had followed for the period 1981 to 1985. Mr.B.L.Narasimhan, learned counsel for the appellant would contend that the claim of the assessee before the authorities was absolutely different inasmuch as two contentions were raised before the authorities, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agi, learned Attorney General, we must appreciably state, submitted with all fairness at his command that as far as the first aspect is concerned, if the packing materials are supplied by the buyer, the levy could not have been imposed. The said contention is absolutely correct in view of the law laid down in M/s. Hindustan Polymers Vs. Collector of Central Excise (1989) 4 SCC 323. As the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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