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TMI Blog2013 (4) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant is a multi-locational, multi-products company with turnover of more than Rs. 4000 crores. The Appellants have produced certificate from a chartered accountant certifying the correctness of deductions claimed. If the adjudicating authority is not satisfied with the certificate he may cause verification as deemed necessary by him. - If the adjudicating authority is rejecting the certificate given by the chartered accountant the reasons why the certificate is factually not correct should be recorded. - Decided in favor of assessee. - E/Appeal No.2349/2011 - A/429/2012-EX(BR) - Dated:- 2-3-2012 - Archana Wadhwa And Mathew John, JJ. Appellant Rep by: Shri B.L. Narasimhan And Shri Shankar, Advs. Respondent Rep b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re being re-opened they should be allowed refund on account of lesser deduction they claimed in respect of the freight element. 3. The adjudicating authority, on the basis of various facts like the bond and bank guarantee executed by the appellant and the endorsement given by appellants on the monthly assessment memorandum to the effect that the assessments were provisional, gave a finding that the assessment was provisional. Further the adjudicating authority relied on the circulars dated 30-06-2000 and 01-07-2002 issued by CBEC and decided that the appellants were not able to prove that the deductions on account of Annual Trade Discounts and Local Taxes claimed were actuals and hence confirmed the demand. The adjudicating authority has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of additional trade discount also should be allowed. The Counsel for appellants argues that the impugned order of the Commissioner (Appeal) has been passed in total disregard of the orders cited above. The Counsel also points out that similar deductions have already been allowed by excise authorities in charge of their factories at Baddi, Himachal Pradesh and at Deoghar, Dhanbad. His prayer is that in view of these facts the appeal should be heard without any pre-deposit of dues arising from the order and appeal may be allowed. 6. The Ld A. R. for Revenue submits that impugned order was passed because the appellants were not able to give the documents to show that the deductions claimed were of actual amounts. He submits that the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts and not pass any order on the issue whether such deductions can be allowed. 10. Secondly we note that the appellant is a multi-locational, multi-products company with turnover of more than Rs. 4000 crores. The Appellants have produced certificate from a chartered accountant certifying the correctness of deductions claimed. If the adjudicating authority is not satisfied with the certificate he may cause verification as deemed necessary by him. The adjudicating authority may not have the required accounting expertise to verify the calculations submitted in respect of this company with its huge turnover and complexities. If that be the case the appropriate step would be to engage a person with the required expertise either from within th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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