TMI Blog2015 (1) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 equalised basis - Following decision of assessee's own previous case [2014 (10) TMI 190 - CESTAT CHENNAI] - appellants are entitled to claim the abatement of equalized sales tax from the transaction value - Decided in favour of assessee. - E/S/40303 - 40406/2014 & E/40174 - 40177/2014 - FINAL ORDER No. 40858-40861/2014 - Dated:- 14-11-2014 - Shri P.K. Das and Shri R. Periasami, JJ. For the Appellant : Ms. Padmavathy Patil, Adv., For the Respondent : Shri P. Arul, Supdt. (AR) JUDGEMENT Per: P.K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .06.2014 3. For the proper appreciation of the case, the relevant portion of the Final Order dated 24.06.2014 is reproduced below:- 4. It is seen that the Tribunal subsequently vide Final order No. A/361 362/13/EB/C-II dt. 16.4.2013 in the appellant's own case set aside the order and allowed the appeal. The relevant portion of the said decision is reproduced below:- 5. This issue came up before this Tribunal in appellant's own case wherein vide Order No.A/1956/WZB/Mum/05/C-III/EB dated 25.08.2005 this Tribunal held that the Equalised Sales Tax can be allowed to be deducted. This issue again came up before this Tribunal in the case of Dabur India ltd. 2009 (247) ELT 335 wherein this Tribunal observe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tribunal in the case of Dabur India Ltd. 2013-TIOL-125-CESTAT-DEL wherein also the same view was taken by this Tribunal. 7. Following the precedent decisions cited hereinabove of this Tribunal, which was accepted by the revenue, we do not have any hesitation to hold that the appellant are entitled to claim deduction of Equalized Sales Tax from the transaction value to arrive at the assessable value. 5. In view of the above discussion, we hold that the appellants are entitled to claim the abatement of equalized sales tax from the transaction value. Accordingly, both the impugned orders are set aside and both the appeals are allowed with consequential relief. Stay applications are disposed of. 4. The LD. AR appearing on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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