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TMI Blog2017 (3) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner to allow the deduction on the actual basis - demand is set aside. The first adjudicating order specifically dropped the charge under 173Q while imposing penalty under 11AC. Tribunal has clearly held that penalty under 11AC cannot be imposed. The charge for imposition of penalty under 173Q has already been dropped in the order of Commissioner dated 26.03.2004 - penalty set aside - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities. Deduction of these expenses were allowed. However, while allowing the expenses of these elements the lower authorities allowed expenses on the basis of lower of the actual and the provisionally claimed expenses. Thus in case the actual expenses were higher than that claimed provisionally in the provisional assessment then the difference of expenses was not allowed adjustment. The matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter has been re-adjudicated without following the direction of the tribunal. Aggrieved by the said order, the appellant are before the Tribunal once again. 2. Ld. counsel for the appellant argued that Tribunal had directed the lower authorities to allow the deductions as per the actuals. However, Commissioner has not done so. She further argued that Tribunal had set aside the imposition of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 173Q of Central Excise Rules. It is noticed that the first adjudicating order specifically dropped the charge under 173Q while imposing penalty under 11AC. Tribunal has clearly held that penalty under 11AC cannot be imposed. The charge for imposition of penalty under 173Q has already been dropped in the order of Commissioner dated 26.03.2004. In these circumstances, no penalty can be i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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