9911796707
TMI Blog2013 (4) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the invoice price on account of freight, local taxes, additional trade discounts etc on equalized basis as a percentage of the value arrived at based on the total value of products sold in the previous year and total of freight, local taxes and trade discounts given during that year. Revenue was of the view that such deductions claimed on equalized basis cannot be allowed. 2. In the present appeal the dispute regarding such deductions claimed during the period 2002-03 to 2004-05 in respect of clearances from their factory at Sahibabad, Gaziabad, UP is being considered. A show cause Notice issued for denying the deductions claimed in arriving at the assessable value is adjudicated by the impugned order. The appellants pointed out the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the officer who gave personal hearing. 4. The appellants filed appeal with Commissioner (Appeal). The Commissioner (Appeal) ignored the orders of the Tribunal and the High Court in the matter and held that in view of the circular dated 01-07-2002 issued by CBEC, deductions on equalized basis cannot be allowed. The Commissioner (Appeal) also observed that the appellants have not fulfilled the requirements of the remand order which observation the appellants are contesting. Aggrieved by the order of the Commissioner (Appeal), the appellants have filed the present appeal before the Tribunal. 5. The Appellants are relying on the Final order dated 15-06-09 the Tribunal in appeal No. E/642/2009-Ex-DB which in turn relied on another decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts the impugned order is justified and the appellants should be put to reasonable terms of pre-deposit of dues for hearing the appeal. 7. We have considered the arguments on both sides. 8. We find that the impugned order is passed in total disregard of the orders of the Tribunal and of the Hon. High Court of Allahabad and is not maintainable for that reason. So we find it proper to waive the requirement of pre-deposit for admission of appeal. Further since the order is not found to be maintainable at all we consider it proper to dispose the appeal itself and we proceed to do so by setting aside the impugned orders of the lower authorities and remitting the matter to the adjudicating authority with certain directions. 9. Firstly we want t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
