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2015 (10) TMI 903 - CESTAT KOLKATA

2015 (10) TMI 903 - CESTAT KOLKATA - TMI - Determination of the assessable value of manufactured goods sold from the depots - held that:- Tribunal has earlier remanded the case to the adjudicating authority for de novo adjudication on the basis of evidences on record. Consequently, after discussing in detail each and every element of discounts/expenses, applying the principle of law laid down in this regard, dropped substantial amount of demand after re-determining the assessable value of the go .....

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ated:- 17-9-2015 - DR. D.M. MISRA, JUDICIAL MEMBER And H.K. THAKUR, TECHNICAL MEMBER For The Petitioner: Sri J.P. Khaitan, Sr. Advocate & Sri P. Banerjee, Advocate For The Respondent: Sri A. Roy, Supdt., A.R. ORDER Per DR. D.M. MISRA This is an application seeking waiver of pre-deposit of duty of ₹ 26.20 Lakhs and equal amount of penalty imposed under Section 11AC of CEA, 1944. 2. At the outset, the Ld. Sr. Advocate Shri J.P. Khaitan for the applicant submits that during the period 199 .....

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to the customers by issuance of credit notes. Similarly, certain expenses viz. freight, octroi duty, Turn Over Tax etc. were also not allowed to be deducted from the depot price. The Ld. Sr. Advocate further submits that in the remand proceeding, after analysing the eligibility of these discounts and expenses, in the light of the principle of law laid down by the Honble Supreme Court and Tribunal, the adjudicating authority has allowed deduction of these discounts & expenses from the depot .....

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