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2016 (11) TMI 1205 - CESTAT BANGALOREValuation - Benefit of abatement of Sales Tax/VAT on equalized basis - inadmissible deduction - Held that: - both the lower authorities (of Revenue) below held that equalized or average sales tax cannot be allowed for abatement under Section 4 of the Central Excise Act 1944. Further, we find that this issue is no longer res integra in view of the various decisions of the Tribunal in the appellants own case and also the judgment of the Hon’ble Supreme Court in the appellants own case where it was held that - Considering above discussions and decision of the Hon’ble Supreme Court in the appellants own case, we hold that the impugned orders are not sustainable in both the cases and are hereby set aside - appeal allowed - decided in favor of appellant.
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