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2017 (3) TMI 228 - AT - Central ExciseImposition of penalty u/s 173Q of CER - deduction of certain expense like sale tax, freight, octroi etc. - whether these expenses should be allowed on actual basis or provisional basis? - Held that: - there was a clear direction in the order of Tribunal dated 05.11.2004 directing the Commissioner to allow the deduction on the actual basis - demand is set aside. The first adjudicating order specifically dropped the charge under 173Q while imposing penalty under 11AC. Tribunal has clearly held that penalty under 11AC cannot be imposed. The charge for imposition of penalty under 173Q has already been dropped in the order of Commissioner dated 26.03.2004 - penalty set aside - appeal allowed by way of remand.
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