2004 (2) TMI 511

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....and P. Sastry, Advocates, for the Appellant. Shri C. Mani, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  Common issue arising for consideration in these appeals at the instance of the assessees is whether the amount of Saks Tax payable at effective rate ignoring the set off available in respect of the inputs is eligible for deduction from the cum duty price ....

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....ntri Ltd. v. CCE, Indore - 2002 (144) E.L.T. 642 Reliance was also placed on Board's Circular No. 2/94-CX., dated 11-1-1994 and Circular No. 671/62/2002-CX., dated 9-10-2002. The learned DR while supporting the orders impugned relied on the decision of Eastern Zonal Bench of this Tribunal in Andhra Oxygen Pvt. Ltd. v. CCE, Visakhapatnam - 2003 (156) E.L.T. 283 (Tri.-Kolkata). 3. On goin....