TMI Blog1998 (4) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... President]. This appeal is directed against order in appeal No. 222-CE/ALLD/92, dated 5-11-1992 passed by the Collector (Appeals), Allahabad confirming Order-in-Original No. 26-Dem/92, dated 31-3-1992 passed by the Assistant Collector of Central Excise, Allahabad, confirming the demand of Central Excise duty of Rs. 5,706.80 for the period 1-3-1991 to 1-5-1991, on the basis of approval orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax and octroi are imposable in several States. Option of imposing octroi rests with local bodies. Some States Legislations have made turnover tax or octroi irrecoverable from the buyers. There is no dispute that appellant had been paying turnover tax as well as octroi wherever it had been imposed and recovering wherever they are recoverable. Even within a Zone there may be differences based on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been collected need not be deducted. This is an erroneous approach. Turnover tax and octroi which were made irrecoverable would not have been collected but the assessee paid these taxes and dues to the authorities concerned. If these amounts had not been collected from the buyers, assessee would have paid the same only from the price collected from the buyers. Therefore, amount of turnover tax an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in view of variations in the levels of turnover tax and octroi and different States having different provisions regarding recoverability or otherwise. 7. In regard to freight and insurance, the Supreme Court in Bombay Tyre International case reported in 1983 (14) E.L.T. 1896 held that equalised or averaged freight and insurance amounts would be admissible for deduction. The Tribunal in some ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nover tax and octroi would be admissible for deduction. Question of imposing a ceiling on the basis of the actuals would not arise in such a case provided of course the genuineness of the equalised amount is accepted. In the present case the genuineness is not disputed. 9. The demand in this case is on the total amount of equalised turnover tax and octroi deducted from the assessable value by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
