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2015 (7) TMI 962 - SC - Central ExciseValuation - deduction from assessable value - appellant could not produce the evidence to prove the expenditure incurred under certain heads - Held that:- The position that was taken by the assessee before the authorities was that these expenditures could be actually ascertained only afterwards and for this reason, even a request was made to the assessing officer for provisional assessment as the actual expenditure could not be communicated at the time of assessment having regard to the nature of such expenses. - vital aspect of the matter is glossed over by the CESTAT [2005 (4) TMI 335 - CESTAT, NEW DELHI]. It is also pointed out before us that in the next assessment year, i.e., assessment year 1995-1996, this very contention is accepted by the Commissioner when actual expenses were produced and benefit thereof has been extended to the assessee. - Matter remanded back - Decided in favour of assessee.
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