2017 (12) TMI 434

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....by Sh. R.K. Mishra, DR) For the Appellant (Rep. by Ms. Priyanka Goel, Adv.) For the Respondent ORDER Per: B. Ravichandran Both the present appeals are filed by the Revenue against the Order-in-Original Nos.UDZ-EXCUS-000-COM-069-15-16 dated 10.03.2016 and UDZ-EXCUS-000-COM-071-15-16 dated 17.03.2016 respectively, passed by the Commissioner of Central Excise, Udaipur. Since an identical ....

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....paid on sales commission has been held to be eligible for credit in various decisions of the Tribunal. She relied upon one such decision in the case of KEI Industries Ltd. Vs CCE, Alwar, Final Order No.56683-56685/2017 dated 28.08.2017. 5. We note that, in the above mentioned decision (supra), the Tribunal, while discussing the order of the Hon'ble Gujarat High Court (supra), has observed as un....

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....al in the case of Essar Steel India Ltd. (supra) has held that the said notification should be considered as declaratory in nature and effective retrospectively. The relevant paragraph in the said decision is extracted herein below :- "20. But, the Hon'ble Gujarat High Court in the case of Cadila Healthcare Ltd. (supra) was unable to concur with the contrary view taken by the Hon'ble Punj....