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TMI Blog2018 (2) TMI 1490X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier proceedings before the Tribunal they had not raised this issue and they have admitted their liability and therefore, it is not open to them to raise this issue in this proceeding. Appeal dismissed - decided against appellant. - E/3308/06 - A/85017/2018 - Dated:- 11-1-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri. M.H. Patil, Advocate for Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the period 01/05/99 to 01/10/99. Second show-cause notice was issued for the period February 99 to April 99 on 25/02/2000. 2.1 Ld. Counsel further pointed out that they have filed price declaration effective from 18/08/95 in which they have claimed deduction of Sales Tax and other taxes. The appellants were clearing the goods from their depot and these deductions were claimed on the price a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in the earlier proceedings before the Tribunal and therefore is not open to the appellants to raise such issue in these proceedings. He further argued that in the price declaration filed in 1995 no quantity discount was claimed by the appellant while they were deducting the same while arriving at the assessable value on equivalent basis. 4. We have gone through the rival submissions. We fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... untant certificate submitted by the appellant. No such documents were produced for the next six months. The appellant in fact sought three weeks time for fresh written submission, which was rejected and the Commissioner proceeded to decide the case. It is seen that on 13/01/2006 the appellants were asked to submits documents in support of their claim that the deduction claim on account of sales ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Tribunal they had not raised this issue and they have admitted their liability and therefore, it is not open to them to raise this issue in this proceeding. The same argument applies to their claim of cum-duty price as well. 7. In these circumstances, we do not find any merit in their appeal and the same is rejected. (Pronounced in Court on 11/01/18) - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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