2024 (2) TMI 499

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....ANJANI KUMAR, MEMBER (TECHNICAL) Shri Vikash Agarwal, Advocate and Shri Manish Sachdeva, CA for the Appellant Shri Nikhil Kumar Singh, Authorised Representative for the Respondent ORDER The appellants are engaged in the manufacture and sale of medical equipment; the appellants cleared the goods on payment of duty to their Central Stocking Point (CSP) at New Delhi and further to various....

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....ion in terms of Rule 173C of erstwhile Central Excise Rules, 1944; Department disputed the claim of deduction on equalized basis and issued series of show-cause notices; show-cause notices were issued covering the periods 01.10.2009 to 28.02.2010; 01.03.2010 to 30.09.2010; 01.10.2010 to 31.03.2011 and 01.04.2011 to 30.09.2011; A common order-in-original confirming the proposals was issued and the ....

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....er Ltd. - 2016 (334) ELT A65 (SC). • CCE Vs Apollo Tyres Ltd. - 2005 (186) ELT 344 (Tri. Bang.). • UOI Vs Bombay Tyre International Ltd. - 1983 (14) ELT 1896 (SC). • VIP Industries Ltd. - 2003 (155) ELT 8 (SC). 3. Shri Nikhil Kumar Singh, learned Authorized Representative for the Department, reiterates the findings of the impugned order. 4. Heard both s....

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....n order to avoid duty, it is felt that the assessing authorities may allow deductions on account of sales tax, octroi etc." 5. We find that the Hon'ble Apex Court in the case of Grasim Industries Ltd. - 2018 (360) ELT 769 (SC) has validated the above circular even in the new valuation regime and observed as follows: 23. Accordingly, we answer the reference by holding that the measure o....