TMI Blog1997 (9) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... .R. Sharma, Member (T)]. Pursuant to the directions of the Hon ble Delhi High Court the applicants have filed a fresh stay petition. 2. Arguing the stay petition for dispensing with pre-deposit of duty and penalty Ms. Malini Sood, ld. Counsel submitted that the applicants had not been given an opportunity of personal hearing and explaining the appeal appropriately before the adjudicating a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .K. Jain, ld. SDR submits that Trade Practice is to take a deposit from the dealer against the cost of glass bottles. He submits that the amount shown as rotation charges is only breakage charges and that it has nothing to do with the rotation cost. He submits that when Section 4 of the Central Excise Act, 1944 allows deduction of the cost of durables and returnable packing material, the question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not see any reason to disagree with this finding. We have also seen the statement of cost prepared by the applicant. We find that rotation charges have been included in the cost. Without discussing the merits of the case at this stage but following the ratio of the judgment cited and relied upon by the appellants, we dispense with pre-deposit of duty and penalty. Recovery of the amount of duty and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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