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TMI Blog2017 (4) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... present case that the amount claimed as abatement is the amount charged/billed by the appellant from their buyers. The sales tax assessment also records the full sales tax liability and the manner of discharging such liability by the appellant - appeal allowed - decided in favor of assessee. - Excise Appeal No.3087 of 2007 - A/52109/2017-EX[DB] - Dated:- 6-3-2017 - Shri S.K. Mohanty, Member (J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e buyers and paid only lesser amount to the State Government. The amount actually paid to the State Government only can be allowed as abatement in Central Excise value. On this ground proceedings were initiated against the appellant which resulted in the impugned order confirming differential Central Excise duty of ₹ 44,622/- for the period 2003-2004 to 2005-2006. The Original Authority also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 2003-2004 and 2004-2005 were also submitted. The learned Counsel also relied on the Circular dated 09/10/2002 of the Board and various decided cases of the Tribunal. 2. The learned AR reiterated the findings of the lower authorities. 3. We have heard both the sides and perused the appeal records. On perusal of the sales tax assessment orders submitted by the appellant it is seen that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the present case that the amount claimed as abatement is the amount charged/billed by the appellant from their buyers. The sales tax assessment also records the full sales tax liability and the manner of discharging such liability by the appellant. In this connection we also rely on the decisions of the Tribunal in following cases :- (i) M/s Vardhman Electro Mech. (P) Ltd. vs. CCE, Jaipur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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