TMI Blog2017 (9) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant - appeal dismissed - decided against appellant. - E/209 & 892/2007 - A/89130-89131/17/EB - Dated:- 17-7-2017 - Shri D N Panda, Judicial Member And Shri C J Mathew, Technical Member For the Petitioner : None For the Respondent : Mr. Hitesh Shah ORDER Per: D N Panda Despite direction of the Tribunal to the lower authority in second round of litigation, to follow the course of natural justice granting opportunity to appellant to explain its case, appellant has repeatedly failed to appear before that authority and lead proper evidence. Therefore learned adjudicating authority in para 18 of his order recorded as under: 18. In terms of the CESTAT Order, the second round of de novo proceedings were init ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ables in para 22.I of the order. Similarly Interest on duty paid stock, Distribution expenses, Freight and Insurance, Surcharge on Sales Tax and Turnover Tax, Quantity Discount, Trade Discount, Annual Trade Discount and Cash Discount were examined by the authority in para 22 through different sub-paragraphs and more elaborately dealt from page 15 to page 18 of the impugned order. 4. Learned AR at this stage explains that the appellant filed price-lists when the goods were provisionally assessed and were finally approved in due course. The RT12 returns were also assessed duly. As assessed figures were not contested by the appellant, the final approval order dated 29/11/1996 and final assessment order dated 06/03/1997 reached to finality. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on receivables is not allowable for the reason that it did not form part of the cost of manufacture and also it is not known to law that it shall be integral part of the cost. Similarly, lower authority has also assigned several reasons in respect of duty paid stock, interest on receivables, distribution expenses, insurance, freight, quantity discount, surcharge on sales tax and turn over tax as well as trade discount, annual trade discount, cash discount bringing out no integral connection between cost of manufacture and the claims. According to the authority the expenses are post manufacture in character and were not contributory to the manufacture and that shall not be allowed as a deduction. Appellant made claim without any reason. It f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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