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2005 (2) TMI 145 - SC - Central ExciseWhether the amount on account of 'crate hire charges', loading and unloading charges', 'sales, promotion and publicity charges' were includible in the assessable value of the bottles which were manufactured by the respondent-assessee? Held that:- The factual foundation on which either the Commissioner or the Tribunal came to the conclusion has not been clearly set out. We are of the view that unless the factual foundation is clear there can be no question of applying any of the aforesaid principles as enunciated in the earlier decisions. Therefore, we remand this aspect of the matter back to the Assistant Commissioner as well. In the circumstances of the case, the appeal is partly allowed to the extent that the decision of the Tribunal insofar as it relates to the crate hire charges and sales, promotion and publicity charges are remanded back to the Assistant Commissioner for re-determining the same in the light of the observations in this judgment. The appeal insofar as it relates to the loading and unloading is dismissed.
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