2014 (10) TMI 190

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....i, JJ. For the Appellant : Ms. Padmavathi Patil, Advocate For the Respondent : Shri M. Rammohan Rao, DC (AR)JUDGEMENT JUDGEMENT Per P.K. Das; 1. Common issue is involved in these applications and therefore both are taken up together for disposal.  Both the appeals are related to appellant's UnitI (Shampoo) and Unit-II (Skin Care) respectively. 2. After hearing both si....

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....r No.A/1956/WZB/Mum/05/C-III/EB dt. 25.8.2005 following the decision of the Tribunal in the case of Zandu Pharmaceuticals Vs CCE Thane-II in Order No.A/370/WZB/2005-C-I dt. 5.4.2005 held  that  such deduction is permissible and set aside the impugned order. 4. It is seen that the Tribunal subsequently vide Final order No.A/361 & 362/13/EB/C-II dt. 16.4.2013  in the appellant'....

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....cepted this in principle.  He has disallowed the deduction only based on the grounds that the Respondent have claimed the same on a weighted average basis as mentioned earlier. The Commissioner (Appeals) have allowed the deduction without specifically giving a finding on each of the above three grounds raised by the original authority.  We are of the considered view that in the given fac....

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....rity shall dispose of the matter within four months thereafter.            6. Again this issue came up before this Tribunal in the case of Dabur India Ltd. 2013-TIOL-125-CESTAT-DEL wherein also the same view was taken by this Tribunal.          7. Following the precedent decisions cited hereinabove of t....