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2017 (7) TMI 486 - AT - Central ExciseAbatements on durable and returnable containers - Held that: - the Commissioner (Appeals) has given a detailed discussion as to how the original authority has granted abatement. Ld. Counsel for the respondent has explained that for the metal containers which were returned, the refund paid by them was ₹ 5.50 and ₹ 5, whereas the price of such containers was ₹ 8.03 and ₹ 6.88. The department contends that the respondents are eligible only on the amount that is refunded and not on the price declared in the price list. This grievance of the department has been answered by the adjudicating authority - there is no ground to interfere with the quantification of abatement on durable and metal containers made by the authorities below - appeal dismissed - decided against Revenue.
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