9911796707
TMI Blog2001 (8) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondents. [Order per : C.N.B. Nair, Member (T)]. - This rectification of mistake application is in respect of Final Order No. 113/2001-A, dated 2-3-2001 of the Tribunal. The issue in that order related to demand of duty on the appellant on account of valuation of aerated waters manufactured by the appellants. 2. The ld. Counsel representing the appellants submitted that the fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d re-consideration of the case in the remand proceedings in respect of certain claims for deduction. He contended that other claims had not been accepted by the Tribunal in the impugned order. He, therefore, opposed re-opening of the case so as to consider any additional grounds. 4. The present ROM which runs into 16 pages is a re-argument of most of the issues raised in the appeal. Such a r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice is only a quantity discount and that this is a common practice in the soft drinks industry and such quantity discounts are eligible for deduction. The appellant's grievance is that the adjudicating authority had not gone into the nature of these supplies before holding that no deduction is permissible. 6. With regard to expenditure for retrieving the Pepsi bottles in circulation, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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