TMI Blog2014 (10) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... hat:- There is no dispute about the eligibility for deduction on account of octroi and additional sales tax. The original authority has accepted this in principle. He has disallowed the deduction only based on the grounds that the Respondent have claimed the same on a weighted average basis as mentioned earlier. The Commissioner (Appeals) have allowed the deduction without specifically giving a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken up together for disposal. Both the appeals are related to appellant's UnitI (Shampoo) and Unit-II (Skin Care) respectively. 2. After hearing both sides, we find that the appeals may be decided at the stage of stay petition hearing as the issue is already settled in appellant's own case by various Benches of the Tribunal. Accordingly, after disposing the stay applications, we t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. 4. It is seen that the Tribunal subsequently vide Final order No.A/361 362/13/EB/C-II dt. 16.4.2013 in the appellant's own case set aside the order and allowed the appeal. The relevant portion of the said decision is reproduced below :- 5. This issue came up before this Tribunal in appellant's own case wherein vide Order No.A/1956/WZB/Mum/05/C-III/EB dated 25.08.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew that in the given facts and circumstances of the case, the deduction towards additional sales tax and octroi can be allowed on equalised basis as has been done in the case of Apollo Tyres Limited cited supra. However, we are in agreement with the submissions of the learned DR that the said expenses have to be segregated exclusively in respect of excisable goods cleared by the Respondent for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sitation to hold that the appellant are entitled to claim deduction of Equalised Sales Tax from the transaction value to arrive at the assessable value. 5. In view of the above discussion, we hold that the appellants are entitled to claim the abatement of equalized sales tax from the transaction value. Accordingly, both the impugned orders are set aside and both the appeals are allowed with c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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