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2011 (5) TMI 773 - AT - Central ExciseAllowance of post manufacturing expenses as deduction with regard to Trade discount and Additional discount, Insurance and Transportation charges as per Chartered Accountant Certificate – Held that:- respondents have discharged their onus by filing the Chartered Accountant certificate certifying their claim of discount, freight and insurance. To controvert the certificate issued by the Chartered Accountant, onus is on the Revenue. Without any evidence the contention of the Revenue is not acceptable that the claim allowed by both the authorities below is not illegal and proper and is not sustainable, appeals filed by the Revenue are rejected
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