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2017 (11) TMI 1380 - CESTAT CHENNAIValuation - lubricating oil cleared by the appellant and sold through depot - equated discount - Held that: - Admittedly, the discounts as well as abatement on sales tax can be given only based on actual figures supported by invoice, Chartered Accountant’s certificate and other documents. This much has been asserted by the appellant also - Regarding non-submission on earlier occasion, the appellant pleaded that he same is due to non-receipt of suitable advice - it is fit and proper for the original authority to examine these documents which are in any case relating to the relevant period only - matter on remand. Rejection of request for provisional assessment - rejection on the ground that earlier provisional assessment allowed ended in finalisation with the rejection claim of the appellant for the discounts claimed - Held that: - for the calendar year 2006 also, the assessments are to be considered provisionally and the assessments can be finalized based on the documents which the appellant promised to submit regarding the discounts and abatement on sales tax - the assessment can be finalized after taking into consideration the documents submitted by the appellant - matter on remand. Appeal allowed by way of remand.
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