CCE Vs. DABUR INDIA LIMITED

JUDGEMENT

(1.) THESE ten appeals are by the Department with a common respondent, namely M/s Dabur India Limited. All these appeals involve common issues and therefore, are being disposed of by a common order.

(2.) HEARD both sides.

(3.) ON appeal by the party, the Commissioner (Appeals) allowed the appeals holding that the financial accounts represent the consolidated figures of the company as a whole which include expenses incurred by the party in respect of the Baddi unit and that the quantum of deduction on account of octroi and additional tax has been arrived at on the basis of settled accounting principles and that one -to -one co -relation of the clearances effected by the party is neither feasible nor required under the law.