TMI Blog2011 (4) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... t of breakage is entitled up to 12-9-2000 or not - Decided in favour of the assessee - E/3727/2003 - A/295/2011-WZB/C-II(EB) - Dated:- 13-4-2011 - S/Shri Ashok Jindal, P.R. Chandrasekharan, JJ. REPRESENTED BY : Shri. K. Lal, SDR, for the Appellant. Shri Vinod Awatani, CA, for the Respondent. [Order per : Ashok Jindal, Member (J)]. This appeal is filed by the Revenue. 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing the claim of deduction on account of free replacement of breakage up to 12-9-2000 in the light of the judgment of CCE v. Vikram Detergent - 2001 (127) E.L.T. 641 (S.C.) and CCE v. Surya Roshni - 2000 (122) E.L.T. 3 (S.C.). Therefore, revenue is in appeal before us. 3. Shri Kishori Lal, ld. DR representing the revenue appeared and submitted that in the impugned order, the Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own case, this Tribunal has held that the respondent are entitled for the claim of deduction of account of free replacement of breakage which was not challenged by the department. As the said issue has attained finality, therefore, the authorities below were following the precedent decision of this Tribunal and allowed the deduction of this account. As the Hon ble Supreme Court held in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the case Bilal Hussain Co. (supra) is not relevant to the facts of this case. In fact in that case, there was no precedent decision in the appellants own case but in the case in hand before us there was a decision in respondent s own case holding that the claim of deduction is admissible on account of replacement of breakage by this Tribunal and which was accepted by the department. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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