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2011 (9) TMI 872 - CESTAT MUMBAIDeduction on account of trade discount, quantity discount, distribution expenses, turnover tax, interest on receivables, breakages in their price declaration - Held that:- in the respondents’ own case [2011 (4) TMI 544 - CESTAT, MUMBAI], for the earlier period, the Tribunal has allowed the claim of the respondents for free replacement of breakages and the said order has been accepted by the Department - in respondents’ own case, the issue has been decided in favour of the respondents and the same has been accepted by the Department. Therefore, the principles of res judicata is applicable and it is no doubt that after the decision in the case of M/s. Surya Roshni (2000 (9) TMI 71 - SUPREME COURT OF INDIA) the respondents are not entitled to deduction on account of free replacement of breakages. As the principles of res judicata is applicable in the case of the respondents - Decided against Revenue.
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