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TMI Blog2023 (5) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of Appeal No. E/1226/2012, denial of deductions on account of Octroi and Additional Sales Tax are mentioned after the word PME not once but twice. Moreover, in the said SCN in Para 5, the deductions have been clearly mentioned to be on account of Octroi and Additional Sales Tax etc. without use of word PME . It was further found that in the SCN relating to the other Appeal No. E/1226/2012 word PME followed by Octroi charges and Additional Sales Tax in brackets was mentioned only once and term etc. is also used once. Notwithstanding the mere mention of the words PME and etc. in one or two places, the gist of the SCNs was to deny the deduction on account of Octroi and Additional Sales Tax for the reason that the same are claimed on an equa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of PP Medicaments. During the visit to the factory, Officers of the Preventive Unit observed that the appellants were clearing the medicaments claiming deduction on the count of Octroi charges and Additional Sales Tax on an equalized basis rather than on actual basis. SCNs were issued and confirmed and the same have reached this Tribunal in the second round of litigation. 3. Ms Krati Singh and Mr. Aman Singh, learned Advocates for the appellants submit that the appellants have a strong case on technical issue and on merits. On the technical issue, she takes the Bench through the SCN and submits that the show cause notice was only in respect of claim of deduction on the count of Octroi charges and Additional Sales Tax on an equalized ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the decision of the Tribunal in the case of Apollo Tyres Ltd. Vs. CCE, Cochin-2003 (160) ELT 836 (Tri. Bang.). 4. Learned Authorized Representative appearing for the Department reiterates the findings of the Order-in-Appeal and submits that when the SCN mentions the liability of the appellants in pecuniary terms, mere non-mention of the specific words "Secondary Freight" does not vitiate the proceedings of the SCN; moreover, the SCN, in respect of Appeal No. E/1227/2012 has mentioned in Para 5 "deductions on account of Octroi and Additional Sales Tax etc. and therefore, it should be implied that the SCN seeks to disallow the deduction claimed on account of secondary freight also. 5. Heard both sides and perused the records of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame needs to be clear and unambiguous. It is not open for the Department just to seek a demand on the basis of figures supplied by the appellant by mistake. In the instant case, we find that there was no whisper of seeking denial of deduction on secondary freight and to that extent, there is no ambiguity in the SCN and it is not open for the Department to claim confirmation of duty on account of secondary freight at this juncture. Moreover, we find that this Tribunal vide above cited Order has clearly stated that the deduction on account of Octroi and Additional Sales Tax are permissible and the remand to the Original Authority to allow the deductions on the lines indicated in the order. 6. In view of the above, Appeal No. E/1226/2012 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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