2002 (3) TMI 573

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..... per : C.N.B. Nair, Member (T)]. This appeal is directed against demands for Central Excise duty and interest and imposition of penalties under impugned adjudication order No. 76/CE/2001, dated 30-10-2001 passed by the Commissioner, Central Excise, Chandigarh. Under the impugned order, the Commissioner disallowed part of the deduction towards sales tax which had been availed of by the appell .....

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..... is seen that the issue raised in the present appeal remains covered in favour of the appellant-assessee vide this Tribunal s Final Order No. 289/2001-A, dated 7-8-2001 in the case of M/s. Vardhaman Spinning Gen. Mills Ltd. In that order it was held that full deduction towards sales tax is to be allowed from the sale price while fixing the assessable value of yarn and that the set-off is to be .....

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