TMI Blog2009 (4) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... and 817/2008 - 355-364/2009-EX(PB) - Dated:- 30-4-2009 - Justice R.M.S. Khandeparkar, Shri M. Veeraiyan, JJ. REPRESENTED BY: Shri A.K. Rastogi, DR, for the Appellant. Shri B.L. Narsimhan, Advocate, for the Respondent. [Order per : M. Veeraiyan, Member (T) (Oral)]. These ten appeals are by the Department with a common respondent, namely M/s. Dabur-India Limited. All these appeals involve common issues and therefore, are being disposed of by a common order. 2. Heard both sides. 3. The respondent is a manufacturer of Pharmaceutical and cosmetic products and they have units at different places (Baddi, Sikandrabad and Alwar) and they manufacture different products including some exempted products. They claimed deduction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fected by the party is neither feasible nor required under the law. 5. Learned DR submits that Section 4(3)(d) permits deduction of taxes actually paid or payable; the tax paid or payable should relate to the concerned year and the same should not be paid based on the actual figures of the previous year; the octroi and additional sales tax relating to exempted products manufactured by the party cannot be taken into account in determining the eligible deduction in respect of excisable goods cleared from their Baddi units; the stand taken by the party that these expenses cannot be separately arrived at for clearances of goods from individual unit is not acceptable. He also relies on the Board s circulars F. No.354/81-2000-TRU dated 30-6-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent have claimed the same on a weighted average basis as mentioned earlier. The Commissioner (Appeals) have allowed the deduction without specifically giving a finding on each of the above three grounds raised by the original authority. We are of the considered view that in the given facts and circumstances of the case, the deduction towards additional sales tax and octroi can be allowed on equalized basis as has been done in the case of Apollo Tyres Limited cited supra. However, we are in agreement with the submissions of the learned DR that the said expenses have to be segregated exclusively in respect of excisable goods cleared by the respondent for the respective year. Therefore, to enable the same, we set aside the orders of the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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