2017 (3) TMI 228

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.... Supdt. (AR) for the respondent Per: Raju The appellant M/s. Hindustan Lever Ltd. were issued a show-cause notice for demand of duty on various counts. One of the grounds for raising of demand was incorrect availment of deduction of certain expense like sale tax, freight, octroi etc. The assessment on this count was done provisionally and certain deduction on account of these expenses were c....

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....hat cannot be allowed and upheld. Actual expenses on account of each head is adjudicator nothing prevented him to accept or work out the actuals. The same should be worked out after hearing the appellant on the said issue." The Tribunal also observed as follows:- "Penalty and interest cannot be imposed following the Supreme Court decision in case of CCE Coimbatore vs. ELGO EQUIPMENTS LTD. 20....

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....e same has been imposed under Section 11AC and can only be applied prospectively. However, it was open to the Commissioner to impose penalty under Section 173Q. 4. We have gone through the rival submission. We find that there was a clear direction in the order of Tribunal dated 05.11.2004 directing the Commissioner to allow the deduction on the actual basis. The said order has not been challeng....