1985 (11) TMI 57

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..... ner concern manufactures liquid glucose and supplies the same either in the drums provided for by the customers or in its own drums. In the latter case the cost of the drum is included in the price of the goods sold. An additional security for the return of the drum by the customer is kept inasmuch as a remark is added to the sale invoice that a fixed sum of Rs. 136/- per drum will be charged (or .....

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..... eturnable character, the petitioner stood exempted from the levy of this duty. This order of the Collector is now stated to be the subject matter of an appeal under Section 35-B of the Central Excises and Salt Act, 1944, before the Appellate Tribunal which is still pending. 2. Subsequent to the period covered by the appellate order of the Collector, Annexure P. 3, the Assistant Collector has issu .....

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..... matter of an appeal before the Appellate Tribunal and in view of that the action of the Assistant Collector in issuing the impugned notices cannot be held to be contrary of law. 3. Having heard the learned counsel for the parties at some length I am of the view that it would be fair to both the sides if the Assistant Collector is restrained from levying the excise duty on the cost of the drums ti .....

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