TMI Blog2011 (5) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... nable, appeals filed by the Revenue are rejected - E/575 and 577/2004 - A/428-429/2011-WZB/C-II(EB) - Dated:- 11-5-2011 - S/Shri Rakesh Kumar, Ashok Jindal, JJ. REPRESENTED BY : Shri Kishorilal, SDR, for the Appellant. Dr. D.M. Misra, Advocate, for the Respondent. [Order per : Ashok Jindal, Member (J)]. Revenue is in appeal against the impugned orders wherein both the lower authorities allowed the post manufacturing expenses as deduction with regard to Trade discount and Additional discount, Insurance and Transportation charges as per Chartered Accountant Certificate. 2. The facts of the case are that the respondents are manufacturer of P P medicament. They have filed various price declarations in Annexure-II as re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 4 w.e.f. 1-7-2000. Therefore, the department wants to set aside the impugned orders. 3. Heard the learned DR and perused the record. 4. We find that both the lower authorities has allowed the claim of post manufacturing expenses following the guidelines laid down by the Hon ble Apex Court in the case of Bombay Tyre International wherein it was as per the said guidelines. In view of the provisions contained in Section 4 ibid, each depot, premises of a consignment agent or a warehouse or any other place or premises from where excisable goods are sold, is a place of removal and sale price at any such place of removal will be normal price for levy of excise duty. To arrive at normal sale price at any place of removal othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the deductions are not proper and legal is without any corroborative evidence. 5. On the other hand, the respondents have claimed these deductions on the basis of the certificate issued by the Chartered Accountant and verification receipt of the Range Officer. We have also found that in the case of Cheeramalil Plastics Pvt. Ltd. v. Commr. of C. Ex., Cochin reported in 2006 (206) E.L.T. 406 (Tri. - Bang.) have dealt the issue and held that the assessee is entitled to claim abatement towards equalized freight from the correct contract value to arrive at the assessable value. The argument pleaded by the learned JDR that onus is on the assessee to establish that discount for given transaction has actually passed on to the buyer of goods is o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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