TaxTMI 
TaxTMI 
2015 (5) TMI 978
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....o pre-laminated particle board/MDF board falling under sub-heading 44109090 and 44119429 and also furniture falling under sub-heading No. 9403600 of the Central Excise Tariff. The period of dispute in this case is 2007-2008. During this period, the respondent had sales at the factory gate and also stock transfer to depots all over India from where the sales were being made. In respect of stock transfer to depot, the duty has been paid on provisional basis and in this regard the Jurisdictional Assistant Commissioner had passed an order in terms of Rule 7 of the Central Excise Rules, 2002. The provisional assessments were finalised by the Assistant Commissioner vide order-in-original dated 13/5/09 by which he disallowed deduction of octroi du....
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....er has been passed without taking into account the above information and relied upon the figures of the depot sales and details of discount as arrived in respect of excisable goods sold through the depots. The Commissioner (Appeals) vide order-in-appeal dated 24/12/09 rejected the appeals filed by the respondent (assessee) as well as by the Department. 1.3 Against this order of the Commissioner (Appeals), both the respondent as well as Revenue have filed appeal. While the appeal filed by the respondent challenging the disallowing of the deduction of octroi has already been decided by the Tribunal vide final order No. 458 of 2010 dated 12/07/2010 by which the Tribunal holding that the deduction of octroi has to be allowed, has remanded the ....