2015 (10) TMI 903

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....Sri J.P. Khaitan, Sr. Advocate & Sri P. Banerjee, Advocate For The Respondent: Sri A. Roy, Supdt., A.R. ORDER Per DR. D.M. MISRA This is an application seeking waiver of pre-deposit of duty of Rs. 26.20 Lakhs and equal amount of penalty imposed under Section 11AC of CEA, 1944. 2. At the outset, the Ld. Sr. Advocate Shri J.P. Khaitan for the applicant submits that during the period 1996-2000, ....

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....ses, in the light of the principle of law laid down by the Honble Supreme Court and Tribunal, the adjudicating authority has allowed deduction of these discounts & expenses from the depot price and confirmed an amount of Rs. 99,098/- due to calculation mistake. The Ld. Advocate contended that on an appeal filed by the Revenue against the said Order, the Ld. Commissioner (Appeals) has simply allow....

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....pute relates to the period 1996-2000 and the issued involved is determination of the assessable value of manufactured goods sold from the depots. The grievance of the Appellant was certain discounts/expenses were not allowed to be deducted from the depot price in arriving at the assessable value. This Tribunal has earlier remanded the case to the adjudicating authority for de novo adjudication on ....