TMI Blog2017 (1) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... ating authority and the same was not considered in the appeal, then we deem it fit to remand the matter to the Commissioner (Appeals) to examine the said evidence and decide the issue de novo but by providing reasonable opportunity to the appellant-assessee - appeal allowed by way of remand. - Central Excise Appeal No.1027, 1028 of 2007 - Final Order No. 55303 - 55304/2016 - Dated:- 22-11-2016 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefrom the goods were sold to retailers. 4. The price declarations was filed by the appellant for the period 1.10.96 to 19.2.98, in which the appellant had claimed deductions from the assessable value of its clearance , of freight, insurance , octroi sales tax and central excise duty on equalized basis. 5. Seven show cause notices were issued to the appellant demanding duty for the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 13.6.2002 the ld. Commissioner observed that before the appeal is disposed of, it would be necessary that an exercise for quantification of expenses to be done properly and for this purpose, necessary directions are required to be given to the assessing authority as well as to the appellant. 7. Ld. Counsel also submits that the Commissioner (Appeals) in its order has observed that- V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority had disallowed the abnormally high deductions due to lack of supportive documents. I also find that the appellant has failed to provide required supportive documents called for in the interim orders. The adjudicating authority stated that the synopsis of the expenses provided by the appellant are on the basis of the figures shown in the trial balance of the respective years. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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