2015 (1) TMI 174

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....ay, after disposing the stay petitions, we take up the appeals for hearing. 2. The appellants are engaged in the manufacture of Shampoo classifiable under Chapter 33 of the First Schedule to the Centr4al Excise Tariff Act, 1985. The dispute relates to the clearance of the goods on payment of duty in terms of Section 4 of the Central Excise Act, 1944. In terms of Section 4, the actual sales tax payable is not to be included in the transaction value for the purpose of assessment. The appellants claimed abatement towards equalized sales tax provisionally on the basis of the particulars available for the previous quarter. During the finalization of the assessment, the appellants produced the Chartered Accountants Certificate for the average....

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.... : 7. We have carefully considered the submissions from both sides. There is no dispute about the eligibility for deduction on account of octroi and additional sales tax. The original authority has accepted 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 facts and circumstances of the case, the deduction towards additional sales tax and octroi can be allowed on equalized basis as has been done in the case of Apoll....