2002 (3) TMI 573

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....e Appellant. Shri P.K. Jain, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - This appeal is directed against demands for Central Excise duty and interest and imposition of penalties under impugned adjudication order No. 76/CE/2001, dated 30-10-2001 passed by the Commissioner, Central Excise, Chandigarh. Under the impugned order, the Commissioner disallowed part of the de....

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.... by the circular of the Board and previous decision of the Tribunal. 4. It is seen that the issue raised in the present appeal remains covered in favour of the appellant-assessee vide this Tribunal's Final Order No. 289/2001-A, dated 7-8-2001 in the case of M/s. Vardhaman Spinning & Gen. Mills Ltd. In that order it was held that full deduction towards sales tax is to be allowed from the sa....