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ANIL CHOUDHARY
Positive Packaging Industries Ltd. – Appellant
Versus
Commissioner of Central Excise, Raigad – Respondent
1. This appeal is filed by M/s. Positive Packaging Industries Ltd. against Order-in-Appeal No. YDB/603/RGD/2010, dated 17-9-2010 passed by the Commissioner of Central Excise (Appeals), Mumbai-II.
2. The brief facts of the case are that the appellant is engaged in the manufacture of flexible packaging material /laminate. The manufactured goods are cleared for domestic market as well as exported under claim of rebate or undertaking. The appellants have made certain exports during the period August, 2006 to March, 2007 under claim of rebate to M/s. Acumen Enterprise, Dubai, one of their distributors and also filed claim for rebate within the statutory period of one year from the date of shipment, which stood settled by the Revenue. In the sale agreement entered into between the appellant and its overseas purchaser in August, 06, price was to be redetermined on finalization of the books of account. Clause (e) of the agreement reads as under : —
"At the end of each financial year, the supplier shall calculate its cost of sales to the distributor on the basis of actual RMC + overheads based on Audited accounts + 10% margin thereon. In case of any excess/shortfall, the same shall be ad
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