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TMI Blog2017 (6) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... RE]. The adjudicating has finalised provisional assessment on the basis turnover of top 10 depots. As there was no clearance from 4 depots, the assessments were finalised based on the basis of documents produced by the respondent in respect of these depots. Appeal dismissed - decided against Revenue. - E/540/2004-DB - Final Order No. 20593/2017 - Dated:- 28-4-2017 - Shri S.S Garg, Jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. Provisional assessment was ordered for the period from July, 2000 to March 2001. The assessments were finalised by Assistant Commissioner of Central Excise, Mysore vide Order-in-Original No.14/2002 dt. 26/02/2002. Aggrieved by this order, the Department preferred an appeal before the Commissioner(Appeals) on the ground that the assessments were finalised for all depot based on the clearances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords. 4. The learned AR submitted that the impugned order is not sustainable in law. He further submitted that the original authority finalised the assessment based on the clearances made from only 10 depots and the Deputy Commissioner should have considered the clearances made from all the depots while finalising the provisional assessment. He also submitted that the turnover tax deduction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Vinir Engineering Pvt. Ltd. Vs. CCE, Bangalore [2004(168) ELT 34 (Tri. Bang.)] c. Needle Industries (India) Ltd. Vs. CC CE, Coimbatore [1998(101) ELT 286 (Tri.)] d. Nestle (India) Ltd. Vs. CCE, Bangalore [2000(117) ELT 376 (Tri.)] 6 Further we find that the ground put forth by the Department that turnover tax is not of admissible deduction has been rejected by the Commissioner( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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