2011 (3) TMI 864 - AT - Central Excise

Deductions claim from the price list - valuation of excusable goods - Deductions claimed for the earlier period i.e. 1991 to 1995 the matter came to be disposed of by the Tribunal by order No.539-542/09-Ex. in Excise Appeal No. 4281 of 2004 - Therein it was held that the appellants were entitled for the discount on the basis of the certificate issued by the Chartered Accountant for the relevant period and the matter was remanded to the concerned authority for the purpose of working out the actual amount of duty payable after taking into consideration such deductions.

Summary

Issues:
Appeal against order disallowing deductions claimed by the appellants and confirming the demand along with penalties.

Analysis:
The judgment by the Appellate Tribunal CESTAT, DELHI involved an appeal arising from an order passed by the Commissioner (Appeals), Allahabad, confirming the disallowance of deductions claimed by the appellants and upholding the demand along with penalties imposed by the adjudicating authority. The appellants, engaged in manufacturing electric fans classifiable under chapter heading 8414.20 of the Central Excise Tariff Act, 1985, had claimed deductions for various elements in the price list for different periods.

Regarding deductions claimed for the period from 1991 to 1995, a previous Tribunal order (No.539-542/09-Ex. in Excise Appeal No. 4281 of 2004) had ruled in favor of the appellants, stating they were entitled to discounts based on a certificate issued by a Chartered Accountant. The matter was remanded for recalculating the duty payable considering these deductions.

Similarly, for the period from June 1998 to February 1999, another Tribunal order (Final Order No. 1271/2009-EX(DB) dated 26.11.2009) concluded that there was no justification to deviate from the earlier decision regarding deductions. The Tribunal found no need to take a different view in the current appeal based on the consistency of previous rulings.

Consequently, the Appellate Tribunal set aside the impugned order and remanded the matter to determine the actual duty payable by reevaluating the deduction claims in compliance with the law and taking into account the observations made in the previous orders related to the appellants' case. The appeal was disposed of by remanding the matter for further assessment.