Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 868 - AT - Central ExciseDeduction on equalized basis – Held That:- As the Tribunal following the decision made earlier in respect of some other unit of assessee had allowed the same exclusively for excisable good. The matter was remanded back only for quantification of demand and segregation of expenses but the Com.(A) again going into question of admissibility of deduction was not admissible. The assessing officer cannot ignore and comment upon the correctness of the decision made earlier by the Tribunal and to decide it afresh – case remanded back to the original adjucating authority to segregate the expenses exclusively in respect of excisable goods as directed by the Tribunal in the earlier remand matter – in favour of assessee by way of remand.
|