9911796707
TMI Blog2012 (10) TMI 868X X X X Extracts X X X X X X X X Extracts X X X X ..... rs were remanded. 2. For better appreciation of sequence of facts, we reproduce the facts as placed on record by the appellants: "a) Appellant is a multi-product, multi-locational company, having a number of factories. The present proceedings are in respect of Sahibabad unit of the appellant, under the jurisdiction of CCE, Ghaziabad. b) The issue in the present case is regarding admissibility of deduction from the assessable value on account of (i) Octroi, (ii) Additional Sales Tax, (iii) Freight & (iv) Additional Trade Discount, on equalized basis, for the financial years 1999-2000, 2000-2001 & 2001-2002. c) In respect of the appellant's other unit at Baddi, under the jurisdiction of CCE, Chandigarh, the said benefit was allowed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... modified the order dated 15.06.2009 (supra) to the extent of permitting the appellant to raise the issue of deduction of freight on equalized basis. The Hon'ble CESTAT however, declined to modify the order in respect of appellant's claim for additional trade discount on equalized basis. g) On appeal by the appellant against the aforesaid order dated 20.01.2011, the Hon'ble High Court of Allahabad, vide order dated 05.04.2011 in Writ Tax Petition No. 425/2011 set aside the order of Hon'ble CESTAT to the extent it rejected the appellant's contention of additional trade discount, directing the authorities to consider the issue of additional trade discount, on equalized and actual basis. h) Thus, in the remand proceedings the authorities were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same appellant and remanded the matter to the original authority to allow deduction in the lines indicated in the earlier order of the Tribunal. 4. However, it is seen that the Assistant Commissioner, while passing the present impugned order has again confirmed the demands by rejecting the assessees submission on the main legal issue of availability of discount on account of octroi and additional sales tax, average freight discount on equivalized basis. It would be worthwhile to reproduce the findings of the Assistant Commissioner, as recorded in the impugned order: "10(c) Now I examine whether the deductions of average taxes (Additional Trade Discount & the Octroi) can be allowed to the party for the period July, 2000 to March, 2002 as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as directed the assessing officers to follow the Board circulars even if they are contrary to the Apex Court judgements." 5. After observing as above, the adjudicating authority took note of decision of the Hon'ble Supreme Court laying down that the circulars issued by the Board are binding on the Revenue authorities, he observed as under: "In view of the above mentioned Apex Court judgements, I am is of the considered opinion that the CBEC circulars F.No. 354/81-2000-TRU, dated 30.6.2000 & Circular F.No. 643/34/2002-CX, dated 1.7.2002, allowing the deductions only on the actual basis and denying the deductions on the averaged basis are binding upon me for finalisation of the provisional assessment of the impugned period." 6. As is seen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the Hon'ble Supreme Court observed that circulars have to be given preference over Tribunal's order. The order passed by the Tribunal are judicial orders and are required to be followed by the authorities below, unless the same are set aside by the higher appellate forum. It was not open to the adjudicating authority to adjudge the correctness of otherwise of the said order of the Tribunal and to decide the matter, on the legal issue, against the assessee by ignoring some finding and declaration of law given by the Tribunal. 8. It also stands brought to our notice that the earlier decision of the Tribunal in the case of appellants factory in Himachal Pradesh stands implemented by the jurisdictional Central Excise authority in favour of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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