Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 778 - CESTAT KOLKATADetermination of assessable value of made up articles of textiles as per Rule 7 and rule 11 of central excise valuation rules, 2000 - Data submitted for justifying the total retailing expenses is around 44% - Only 16.34% has allowed without any justification – Held that:- Commissioner has only recalculated the liability instead of considering their request of deduction of retailing expenses which is around 40-44% - initially they have submitted the data whereby the retailing expenditure was computed at 46%, but after detailed calculation, it has come down to 44%, duly supported by Chartered Accountant’s Certificate. The figure was given on the basis of the retailing expenditure incurred by the Applicant from all their retail outlets, including Kolkata - a mechanism has to be adopted for determining the retailing expenses pertaining to Kolkata only - all data relating to the determination of the retailing expenditure would be submitted by them – Matter remanded back for the fresh adjudication - Assessee directed to submit Rupees one lakh and twenty five thousand as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
|