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Madura Coats Pvt. Ltd. Versus Commr. of Central Excise, Kolkata-IV

2015 (10) TMI 903 - CESTAT KOLKATA

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 disc .....

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onstrained to note that the Ld. Commissioner (Appeals) while accepting the Revenue's appeal and setting aside the order-in-original, failed to record any reason in support of his conclusion. Needless to mention that an order without reason is bad in .....

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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 .....

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ished goods to their depots and from there it was sold after allowing various discounts from the selling price to the customers. He submits that the discounts that were passed on from the depot price to the customers, include quantity discount/ contr .....

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es. 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 disc .....

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9,098/- due to calculation mistake. The Ld. Advocate contended that on an appeal filed by the Revenue against the said Order, the Ld. Commissioner (Appeals) has simply allowed the Appeal, without discussing any of the issues on which the demand was d .....

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d. A.R. for the Revenue has fairly accepted that the Ld. Commissioner (Appeal) has not recorded reasons in allowing the Revenue's appeal. He has no objection in remanding the case to the Ld. Commissioner (Appeal). 4. After hearing both sides for .....

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1996-2000 and the issued involved is determination of the assessable value of manufactured goods sold from the depots. The grievance of the Appellant was certain discounts/expenses were not allowed to be deducted from the depot price in arriving at .....

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