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TMI Blog2008 (5) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... h sides, we are of the view that the appeals can be finally disposed of at this stage. Accordingly, after dispensing with predeposit, we take up the appeals. 2. The appellants, manufacturers of lubricating oils and allied preparations, have a plant at Tondiarpet in Chennai, from where their products were stock-transferred to various depots, from where the goods were sold on payment of duty on p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansaction value under the amended provisions of law. They have also furnished their own calculations and, on this basis, claimed that they were entitled to refund of duty. The appellate authority heard them. At the hearing stage, the appellants were allowed to make additional submissions, which were, accordingly, filed on 9.3.2007. In their letter dt. 9.3.2007, they reiterated their arguments and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were filed as permitted by that authority, is not sustainable in law. It is submitted that all the actual figures were made available to the lower appellate authority and the Chartered Accountants certificates in proof of such figures were also produced so that the said authority could permit abatements towards cash discount etc. in terms of the amended provisions of Section 4 of the Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his document, which is also to the effect that abatement of cash discount, sales tax etc. from the assessable value is permissible on the basis of the actuals in terms of the definition of transaction value given under Section 4 as amended. 4. It appears from the submissions of the appellants representative and the SDR that this matter must be remanded to the original authority, now that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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