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2013 (4) TMI 467 - AT - Central ExciseValuation - Deductions on equalized basis - sale through depot - deductions from the invoice price on account of freight, local taxes, additional trade discounts etc on equalized basis - Held that:- it is not open to the adjudicating authority to deny the impugned deductions, claimed on equalised basis, since the order of the Tribunal dated 15-06-09 and the order of the Allahabad High Court dated 05-04-2011 were not appealed against - verify the correctness of the figures claimed by the appellants and not pass any order on the issue whether such deductions can be allowed. Secondly we note that the appellant is a multi-locational, multi-products company with turnover of more than Rs. 4000 crores. The Appellants have produced certificate from a chartered accountant certifying the correctness of deductions claimed. If the adjudicating authority is not satisfied with the certificate he may cause verification as deemed necessary by him. - If the adjudicating authority is rejecting the certificate given by the chartered accountant the reasons why the certificate is factually not correct should be recorded. - Decided in favor of assessee.
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