2004 (8) TMI 575

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.... S/Shri M.H. Patil, Advocate, T.C. Nair and K.S. Venkatramani, Consultants, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - These appeals filed by the Department are against a common order passed by the Commissioner (Appeals) in 9 appeals of the assessee, which were directed against orders of the original authority confirming demands of duty against them by including a....

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.... the buyers only could be deducted from the assessable value. This view taken in the show cause notices was upheld by the original authority. The Commissioner (Appeals) set aside the orders of the original authority as per the impugned order, para 11 of which reads as under :- "I find that the issue involved in the Appellants' case is squarely covered by Hon'ble Tribunal judgment in their own c....

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....rtment against the Tribunal's decision in Addison Paints & Chemicals Ltd. v. Collector, 2002 (147) E.L.T. 1241 (Tri. - Del.) which was to the same effect as the Tribunal's decisions relied on in the impugned order. However, it is conceded, the Apex Court has declined to stay the operation of the decision of the Tribunal in Addison Paints & Chemicals (supra). 3. Ld. Counsel for the responde....

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.... that the said decision was affirmed by the Supreme Court vide 1994 (73) E.L.T. A58. Similarly, the Tribunal's decision in the case of H & R Johnson (supra) was also affirmed by the Apex Court vide 2000 (119) E.L.T. A239. 4. We have considered the submissions and the case law cited by both sides. The impugned order is based on case law directly on the issue vide Para 11 thereof. None of th....