https://www.taxtmi.com/caselaws?id=339725 A remand direction requiring deductions for sales tax, freight and octroi to be allowed on actual expenses had attained finality, and the adjudicating authority could not restrict the allowance to the lower of the provisional claim and the actual amount. The demand based on refusal to grant deduction on the actual basis was therefore set aside. Penalty also could not survive because the earlier adjudication had already dropped the charge under Rule 173Q and held Section 11AC inapplicable for the period involved. In the absence of any surviving penalty basis, the fresh penalty was unsustainable and was set aside, with the matter remanded for fresh decision in accordance with the earlier directions. en-us Tue, 31 Jan 2017 00:00:00 +0530 Mon, 06 Mar 2017 12:09:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339725 A remand direction requiring deductions for sales tax, freight and octroi to be allowed on actual expenses had attained finality, and the adjudicating authority could not restrict the allowance to the lower of the provisional claim and the actual amount. The demand based on refusal to grant deduction on the actual basis was therefore set aside. Penalty also could not survive because the earlier adjudication had already dropped the charge under Rule 173Q and held Section 11AC inapplicable for the period involved. In the absence of any surviving penalty basis, the fresh penalty was unsustainable and was set aside, with the matter remanded for fresh decision in accordance with the earlier directions. Case-Laws Central Excise Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339725