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2004 (1) TMI 76 - SUPREME COURTwhether the cost of metal/tin containers used in packing of manufactured goods, viz. vegetable products is includible in the assessable value of the goods - Held that:- The Tribunal has not referred to any decided cases wherein the proposition enunciated by it was laid down specifically. Be that as it may, for the purpose of appreciating the controversy at issue, we feel that a perusal of the relevant documents which were placed before the concerned authorities, such as contract, the certificate of the Chartered Accountant referred to in Paragraph 40 of the Memo of Appeal filed in the Tribunal may be necessary. Not even the show cause notice and the adjudication order is placed on record. We are not inclined to accede to this belated request of the learned counsel for the appellant to grant time to file the relevant papers now, especially for the reason that the appeal is quite an old one and the dispute dates back to 1979 - No legal issue raised for consideration - Decided against Revenue.
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