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CCE, Meerut - II Versus M/s Merino Industries Ltd.

2015 (5) TMI 978 - CESTAT NEW DELHI

Duty demand - Finalization of Provisional assessment - Deduction of trade discounts - Held that:- Dispute is only about the quantification of the trade discounts whose deduction is to be allowed. There is no dispute about eligibility of the trade discounts for deduction. The Departmentís contention is that the quantum of trade discounts whose deduction is permissible must be determined on the basis of the details of each clearance and that the manner in which the Assistant Commissioner has quant .....

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ember (Technical) And Ms. Sulekha Beevi C.S., Member (Judicial) For the Petitioner : Shri M.S. Negi, Authorized Representative (DR) For the Respondent : Shri S. Sunil, Advocate ORDER Per. Rakesh Kumar :- The facts leading to filing of this appeal by the Revenue are, in brief, as under. 1.1 The respondent are engaged in manufacturers of Decorative Laminates of different grade, shapes and designs chargeable to Central Excise duty and also pre-laminated particle board/MDF board falling under sub-he .....

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f the Central Excise Rules, 2002. The provisional assessments were finalised by the Assistant Commissioner vide order-in-original dated 13/5/09 by which he disallowed deduction of octroi duty, but allowed the deduction of trade discounts. By this order finalising the provisional assessment, the Assistant Commissioner determined the respondents duty liability as ₹ 65,04,744/- and appropriated an amount of ₹ 61,97,943/- paid earlier by the appellant. While finalising the provisional a .....

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e. 1.2 Against the above order of the Assistant Commissioner finalising provisional assessment, the assessee as well as Department both filed appeals to the Commissioner (Appeals). The assessee challenged the Assistant Commissioner s order with regard to disallowing deduction of octroi paid by them while the Department challenged the Assistant Commissioner s order before the Commissioner (Appeals) challenging the correctness of the quantification of the deduction on account of admissible trade d .....

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espondent (assessee) as well as by the Department. 1.3 Against this order of the Commissioner (Appeals), both the respondent as well as Revenue have filed appeal. While the appeal filed by the respondent challenging the disallowing of the deduction of octroi has already been decided by the Tribunal vide final order No. 458 of 2010 dated 12/07/2010 by which the Tribunal holding that the deduction of octroi has to be allowed, has remanded the matter to the original Adjudicating Authority for re-qu .....

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nal Adjudicating Authority for re-quantification of the trade discounts which are to be allowed after taking into account the details of the required information for each removal of the goods and each removal should be individually considered for arriving at the assessable value. 4. Shri S. Sunil, Advocate, the learned Counsel for the respondent, defended the impugned order by reiterating the findings of the Commissioner (Appeals) and pleaded that there is no justification for the Revenue s requ .....

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