9911796707
TMI Blog2004 (12) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... 28-2-1999 to C F Agents on payment of duty on assessable value in which sales tax, additional sales tax, freight, and octroi (if payable in the State) were included on equalised basis. They, however, had not included in the assessable value octroi (where it was not payable in the State), trade discount, discount for damages and bank charges on equalised basis. The department took the view that these elements were not admissible abatements from assessable value under Section 4 of the Central Excise Act, 1944. Accordingly, a show cause notice was issued to recover the differential duty attributable to the above elements (octroi, discounts and bank charges) of assessable value. The demand was contested. The adjudicating authority disallowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T)], wherein it was held that deductions on account of turnover tax, sales tax and equalised freight were not to be disallowed on account of non-production of invoices when such deduction was claimed on equalised basis. Reliance has also been placed on the Bombay High Court s judgment in Advani Oerlikon Ltd. v. UOI [1991 (55) E.L.T. 486 (Bom)], wherein the Hon ble High Court held that, where the assessee had produced consolidated statement duly certified by Chartered Accountant, it was not correct on the part of the Assistant Commissioner to turn down their claim for abatement on the only ground that each and every voucher and freight bill issued by them during the period of dispute was not produced. Therefore, ld. C.A submits that the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnection, we find that the show cause-notice had called upon the assessee to adduce whatever evidence available with them to substantiate their defence. Ld. CA has argued that their statements, submitted to the original authority, were duly certified by Chartered Accountant and the same were enough to substantiate their case. Ld. C.A has relied on the High Court s judgment in Advani Oerlikon (supra) in this connection. The High Court s observations are also relevant to the facts of the present case, and we extract them hereunder :- The circular advises the Collectors to request the manufacturers to give a consolidated statement explaining the expenses incurred towards freight, taxes, etc. duly verified and certified by the Chartered Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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