TMI Blog2018 (12) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... sales tax which is of inclusive of the price, the appellant/assessee is entitled for deduction from the selling price of aerated water in bottles as well as bag-in-box. On account of sales tax, the deduction from the assessable value is allowed in terms of Section 4 of the Central Excise Act, 1944 - demand to that extent is set aside. The demand for the extended period is also set aside - it is the issue of valuation of goods and no penalty is imposable on the appellant. Appeal allowed - decided in favor of appellant. - Appeal No. E/3564-3566/2010, E/3661-3662/2010 - FINAL ORDER NO: 63393-63397/2018 - Dated:- 24-10-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri. Kamaljeet Sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the appellant/assessee which were later on confirmed by the adjudicating authority. The appellant/assessee filed appeals before the CESTAT and the Tribunal has remanded the matter back to the original authority for adjudication in the light of the decision of this Tribunal vide order dated 06.11.2009. In remand proceedings, the ld. Commissioner passed the impugned order by dropping the demand on account of sales tax on aerated water sold in bottles but did not allow in deduction on account of bag-in-box, therefore, the demand of ₹ 1,01,00,742/- was confirmed and rest of the demand were dropped. Against the said order, both sides are in appeal. 3. The ld. Counsel for the appellant submits that the ld. Commissioner has not given an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner in the remand proceedings, therefore, no other issue can be raised by the appellant/assessee. He also submits that the appellant/assessee is not entitled to claim deduction on account of sales tax aerated water in bottles. 5. Heard the parties and considered the submissions. 6. We find that in earlier round of litigation this Tribunal has observed as under: 4. In that circumstances, it is apparent that the adjudicating authority has refused the deduction in relation to the sales tax solely on the basis of the remarks on the invoices without factually ascertaining as to whether the relates were inclusive of the sales tax or not. Undisputedly, the remarks on these invoices read rate (s) are inclusive of excise duty and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating authority in remand proceedings, therefore, the adjudicating authority has rightly considered only the issue of deduction in relation to sales tax. 9. We take note of the fact that the adjudicating authority has allowed deduction on account of sales tax on aerated water sold in bottles but failed to give the deduction on account of sales tax on bag-in-box. In fact, the same treatment is required to be given for the sale of bag-in-box, therefore, we hold that on account of sales tax which is of inclusive of the price, the appellant/assessee is entitled for deduction from the selling price of aerated water in bottles as well as bag-in-box, therefore, on account of sales tax, we allow the deduction from the assessable value in terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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