COMMISSIONER OF C. EX. Vs. CASTROL INDIA LTD.

JUDGEMENT

(1.) AGGRIEVED by the order of the Tribunal in allowing the appeal filed by the assessee, the appellant/Revenue is before this Court by filing the present appeal. This Court, vide order dated 9 -6 -2009, while admitting the appeal, framed the following substantial questions of law for consideration: - -

(2.) IN the case on hand, the respondent/assessee is manufacturing lubricating oils and allied preparations and the products are stock transferred to various depots and from there the goods are sold on payment of duty on provisional basis. While finalising the provisional assessment, the original authority disallowed the abatement towards cash discount, quantity discount, distributors' discount and non -recoverable sales tax. As a result, differential demand was raised. It is recorded by the Tribunal in the earlier Final Order Nos. 445 and 446/2008, dated 7 -5 -2008 that the Adjudicating Authority had followed the amended provision of Section 4 of the Central Excise Act and relevant provisions of the Central Excise Valuation Rules, 2007, viz., Rule 7 and that the assessee had paid duty on the old Valuation Rules.

(3.) THE above remand order is relatable to the calendar year 2004 -2005. In the present case, we are concerned with the calendar year 2007. The Tribunal, in view of the earlier order passed in respect of the very same assessee, viz., Final Order Nos. 445 & 446/2008, dated 7 -5 -2008, allowed the appeal for the present calendar year, by way of remand by recording as follows: - -