Custom, Excise & Service Tax Tribunal
M/S. Hindustan Lever Ltd vs Commissioner Of Cen.Excise, Mumbai on 4 April, 2008
jIN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
COURT NO.1
APPEAL NO.E/1363/03
(Arising out of Order-in- Appeal No. SDK(1997)19/MI/2003 dtd. 30.1.2003 passed by the Commissioner of Central Excise(A), Mumbai )
For approval and signature:
Honble Jyoti Balasundaram, Vice President
And
Honble A.K.Srivastava, Member(Technical)
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1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : seen of the Order?
4. Whether Order is to be circulated to the Departmental : Yes authorities?
============================================================= M/s. Hindustan Lever Ltd :
Appellant VS Commissioner of Cen.Excise, Mumbai.1 Respondent Appearance Aparna Hirandagi, Advocate for Appellant Shri N.A.Sayed, Authorized Representative (DR) CORAM:
Ms. Jyoti Balasundaram, Vice President And Mr.A.K.Srivastava, Member(Technical) Date of decision : 4/4/08 ORDER NO.
Per : Jyoti Balasundaram In this case some of the deductions claimed by the appellants were allowed by the Adjudicating authority, who however, did not extend any deductions on the damage incurred in the course of transit and on account of prompt payment. The lower Appellate Authority has held that the assesses are entitled to deduction on account of prompt payment. He has, however, upheld the order of the Adjudicating Authority in so far as it relates to disallowing of the deduction on account of damage incurred in transit which was not the subject matter of the appeal before him. In this view of the matter, the appeal is infructuous and is dismissed as such. A.K.Srivastava Member(Technical) Ms. Jyoti Balasundaram Vice President pv 2