1998 (4) TMI 270

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.... for the Respondents. [Order per : Justice U.L. Bhat, President]. - This appeal is directed against order in appeal No. 222-CE/ALLD/92, dated 5-11-1992 passed by the Collector (Appeals), Allahabad confirming Order-in-Original No. 26-Dem/92, dated 31-3-1992 passed by the Assistant Collector of Central Excise, Allahabad, confirming the demand of Central Excise duty of Rs. 5,706.80 for the period ....

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....tor confirmed the demand. 4. It is explained that turnover tax and octroi are imposable in several States. Option of imposing octroi rests with local bodies. Some States Legislations have made turnover tax or octroi irrecoverable from the buyers. There is no dispute that appellant had been paying turnover tax as well as octroi wherever it had been imposed and recovering wherever they are rec....

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.... not been collected by the appellant from the buyers and what had not been collected need not be deducted. This is an erroneous approach. Turnover tax and octroi which were made irrecoverable would not have been collected but the assessee paid these taxes and dues to the authorities concerned. If these amounts had not been collected from the buyers, assessee would have paid the same only from the ....

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....in the uniformity of price within a zone the taxes mean had been equalised in view of variations in the levels of turnover tax and octroi and different States having different provisions regarding recoverability or otherwise. 7. In regard to freight and insurance, the Supreme Court in Bombay Tyre International case reported in 1983 (14) E.L.T. 1896 held that equalised or averaged freight and....