2008 (2) TMI 184

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..... . Samir Chakraborty and Shri Abhijeet Biswas, Advocates, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - 1. Heard both sides. 2. Respondents are collecting some deposits from their customers towards glass bottles in which Aerated water is supplied. Dr. Samir Chakraborty, ld. Advocate appearing for the Respondents states that these amounts are returned to the customers on r .....

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..... the cited decision and taking into account that the respondents are not charging any amount towards the value of the bottles (not even the amortized cost thereof), the duty collected on the basis of M.R.P. is in order and therefore, the impugned order passed by the Commissioner requires no interference. 4. Heard Shri Biswas, ld. Advocate appearing for the Department who undertakes to file Vakalat .....

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..... o evidence adduced by the Department that the appellants are charging anything extra from the customers over and above the Retail Sale price. Moreover, the cited decision of the Tribunal in the case of Hindustan Coca-Cola Beverages P. Ltd. makes it clear that the actual price cannot be a basis of valuation under Section 4A of the Central Excise Act, 1944 but only the retail sale price. This observ .....

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