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2005 (7) TMI 103 - SC - Central ExciseQuantum of abatement/deduction claimed by the assessee on account of equalized freight and on account of ROC Held that:- In this case we are not concerned with the admissibility of the claim for deduction on account of ROC and equalized freight. When it comes to the question of quantum, the duty is on the assessee claiming deduction to provide requisite data and certificates from Chartered Accountant as well as books of accounts to justify the quantum of deduction. In the present case, on the item of deduction for ROC, the assessee has not produced the requisite data indicating the basis on which ROC is computed. There is nothing to indicate as to when ROC became chargeable. There is nothing to indicate the rate at which ROC was chargeable. There is nothing to indicate whether the amount of ROC was at all reflected in the invoices. Similarly, on the question of equalized freight, we find that the assessee had sold a part of its goods to independent dealers ex-factory and the rest of its goods were sold to its depot/branches. In this connection, it may be noted that 25% of the total sales was to independent buyers. In other words, the goods were partly sold at the factory gate and partly from the depot. The assessee has not led evidence to justify the extent of the claim for deduction on account of actual freight. The Assistant Commissioner has failed to quantify, by actual facts and figures, the actual extent of the freight allowable as deduction. Thus we remit the matter to the Assistant Commissioner to decide the quantum of deduction/abatement from the sale price in wholesale trade on account of freight and ROC, in accordance with law. The appeal filed by the department stands allowed.
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