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Issues Involved:
- Dismissal of appeal due to lack of clearance certificate from the Committee of Secretaries - Rejection of deduction claims for despatch money, penalty allowance, and goodwill allowance Dismissal of Appeal: The appellant, a Public Sector Unit, had their appeal dismissed for not producing a clearance certificate from the Committee of Secretaries. A Restoration of Appeal (ROA) application was filed, presenting the minutes of a meeting dated 19-1-2001 by the Committee of Secretaries. As the clearance certificate was now produced, the order dismissing the appeal was recalled, and the appeals were restored to their original numbers. Deduction Claims: The issue revolved around the rejection of deduction claims for despatch money, penalty allowance, and goodwill allowance. The appellant's counsel argued that previous judgments favored the appellant's position on despatch money and penalty allowance. Specifically, the Tribunal had ruled in favor of the appellant in similar cases, and the Supreme Court had upheld those decisions. The counsel conceded the negligible nature of the goodwill allowance claim. The Departmental Representative had no objection to the restoration of the appeal but sought an adjournment to obtain a report from the Commissioner. However, the Tribunal, after considering the submissions and records, noted that the issues of despatch money and penalty allowance had already been decided in favor of the appellant in previous cases. The Tribunal declined the adjournment request and proceeded with the appeal's disposal in accordance with the law. Detailed Deduction Claims Analysis: - Despatch Money Allowance: The Tribunal had previously ruled on despatch money allowance, which is provided by the supplier/vessel owner as a bonus for quick vessel turnaround. The Tribunal's decision was confirmed by the Supreme Court. The allowance is deducted from the price charged by the supplier. The Tribunal reiterated that demurrage is not payable under ordinary circumstances and should not be included in the assessable value. - Penalty Allowance: The Tribunal also addressed penalty allowance for late vessel arrival, which is agreed upon by the supplier/vessel owner. The Larger Bench clarified that demurrage is not ordinarily payable and should not be part of the assessable value. The Tribunal granted the benefit of claims for despatch money and penalty allowance to the appellant. - Goodwill Allowance: The goodwill allowance, related to charging less for goods with excess impurities, was not contested by the appellant's counsel. The Tribunal rejected the claim for goodwill allowance, noting that it was related to the price of goods and the amount involved was negligible. In conclusion, the Tribunal allowed the claims for despatch money and penalty allowance while rejecting the claim for goodwill allowance. The impugned order was modified accordingly, and the appeal was disposed of based on the above terms.
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