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2012 (12) TMI 545 - AT - Central ExciseWaiver of pre-deposit – alleged that the applicants were taking non refundable amount from the customers as security deposit in respect of the reusable containers used in the manufacture of bottled water and Revenue wants to add this amount to the assessable value to the MRP - applicants submitted that the cost of reusable containers has been amortized and included in the MRP – Held that:- Applicants submitted the documents on 28.11.2011 such as copies of certificate of the Chartered Accountant dated 20.3.2003, Expenses Summary Statement as per Trial Balance as on 31.3.2000, copy of worksheet of landed cost of packing materials, copies of purchase invoices of packing materials etc. In spite of submitting these documents, the same were not taken into consideration while passing the impugned order - matter is remanded to the adjudicating authority
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