2007 (12) TMI 62

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....s, during the period 1987-91, had undertaken repacking of bulk "Horlicks" and clearance of the smaller packs on payment of duty. The assessments were provisional. While finalizing them, the original authority disallowed the claim of the assessee for abatement of various elements including equalized octroi. As a consequence, there arose demand of differential duty of Rs. 1,18,860/- for the period 1....

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....ernational case, assessee who intended to deduct equalised sales tax, octroi etc. from the cum-duty price should be permitted to do so on the condition that such deductions were substantiated, from time to time, on the basis of information available in records regarding the actual amounts paid as sales tax, octroi etc. In the present case, it is an admitted fact that there was no payment of octroi....