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TMI Blog2014 (10) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... Padmavathi Patil, Advocate For the Respondent : Shri M. Rammohan Rao, DC (AR)JUDGEMENT JUDGEMENT Per P.K. Das; 1. Common issue is involved in these applications and therefore both are taken up together for disposal. Both the appeals are related to appellant's UnitI (Shampoo) and Unit-II (Skin Care) respectively. 2. After hearing both sides, we find that the appeals may be decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing the decision of the Tribunal in the case of Zandu Pharmaceuticals Vs CCE Thane-II in Order No.A/370/WZB/2005-C-I dt. 5.4.2005 held that such deduction is permissible and set aside the impugned order. 4. It is seen that the Tribunal subsequently vide Final order No.A/361 & 362/13/EB/C-II dt. 16.4.2013 in the appellant's own case set aside the order and allowed the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deduction only based on the grounds that the Respondent have claimed the same on a weighted average basis as mentioned earlier. The Commissioner (Appeals) have allowed the deduction without specifically giving a finding on each of the above three grounds raised by the original authority. We are of the considered view that in the given facts and circumstances of the case, the deduction towar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereafter. 6. Again this issue came up before this Tribunal in the case of Dabur India Ltd. 2013-TIOL-125-CESTAT-DEL wherein also the same view was taken by this Tribunal. 7. Following the precedent decisions cited hereinabove of this Tribunal, which was accepted by the revenue, we do no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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