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Indian Shaving Products Ltd. Versus (Presently known as Gillette India Ltd.) Versus C.C.E., Jaipur

2017 (1) TMI 150 - CESTAT NEW DELHI

Valuation - the deduction on account of freight, octroi and insurance and allowance of the deduction on account of sales tax to the extent of 5% - natural justice - Held that: - When the required information was submitted by the appellant to the adju .....

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t-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 - Dr. Satish Chandra, President and Mr. V. Padmanabhan, Technical Member Present Shri C. Hari Shanka .....

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6. 2. Heard Shri C. Hari Shankar, ld. Senior Advocate for the appellant and Shri Yogesh Agarwal, ld. A.R. for Revenue. 3. The brief facts of the case are that during the period under consideration, the appellants were engaged in the manufacture of ra .....

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pellant 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 wer .....

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ccount of freight, octroi and insurance and allowed the deduction on account of sales tax to the extent of 5%.The appellant appealed against the order of the Deputy Commissioner before the Commissioner (Appeals). On 3.9.2001, the appellant filed an a .....

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id application. 6. Shri C.Hari Shankar further submits that vide interim order -in-appeal dated 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 .....

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ders the adjudicating authority was also directed to examine the details provided by the appellant and furnish his comments with regard to their acceptability. The adjudicating authority has submitted that the appellant was requested to submit suppor .....

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the claim. The adjudicating authority has further submitted that the documents earlier submitted by the appellant were examined at the time of passing orders and certificate of the Chartered Accountant was not accepted in toto without supportive doc .....

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