2017 (12) TMI 430

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....or Appellant Shri Sandeep Kumar Singh (Dy. Commr.) AR for Respondent ORDER Per: Anil G. Shakkarwar Present appeal is arising out of Order-in-Appeal No.40-CE/MRT-II/2007 dated 23.03.2007 passed by Commissioner (Appeals), Central Excise & Customs, Meerut-II. 2. Brief facts of the case are that the appellant were engaged in the manufacture of Laminating sheets of different grades, shap....

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....ugned Order-in-Appeal dated 23.03.2007. Learned Commissioner (Appeals) has remanded the matter back to Original Authority regarding admissibility of different discounts for fresh consideration and rejected the appeal in respect of other expenses namely allowable expenses and freight. Aggrieved by the said order appellant is before this Tribunal. 3. Heard learned counsel for the appellant who ha....

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....des in addition to the amount charged as price, any amount that the buyer is liable to pay to, or on behalf of, the assessee, by reason of, or in connection with the sale, whether payable at the time of the sale or at any other time, including, but not limited to, any amount charged for, or to make provision for, advertising or publicity, marketing and selling organization expenses, storage, outwa....

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....rom the factory gate. 7. On perusal of the case record we find that some of the expenses taken into consideration in the finalization of assessment are dealing with expenses incurred after the goods were removed from the factory gate. We hold that all the expenses which are incurred after goods are cleared from factory gate are admissible for deduction. In other words such expenses which are in....