TaxTMI 
TaxTMI 
2007 (2) TMI 455
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....nt. Shri Vasa Seshagiri Rao, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appellants who were engaged in the manufacture of data processing machines (computers) during the period of dispute (November, 1996 - August, 1997) had made certain deductions from the retail price of the goods at depot for arriving at the assessable value of the same goods at factory gate. ....
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....]. Deduction of freight and insurance was also allowed by the appellate Commissioner. However, in respect of retailer's margin, the claim of the party for deduction of 22.6% from retail price was not accepted. Commissioner (Appeals) allowed such deduction to the extent of 10% only. The appellant obtained relief from penalty also. The decision of the Commissioner (Appeals) is under challenge in the....
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....at factory gate. Before the lower appellate authority also, the assessee claimed the benefit to this extent only. However, before us today, it is submitted by learned Counsel for the appellants that, in respect of their Pune unit, the West Zonal Bench of the Tribunal allowed this deduction to the extent of 15% for an earlier period in Order No. C-I/4235-4239/1998-WZB, dated 5-11-1998 in Appeal Nos....
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....DR also. 3. It appears that, notwithstanding the relief already given to them by the lower appellate authority and the relief given to them by the Tribunal in respect of their Pune unit, the appellants (Pondicherry unit) would be satisfied with a total deduction from retail price to the extent of 15% for the purpose of determination of assessable value of the subject goods for the period o....