CCE Vs. POLAR INDUSTRIES LTD.

JUDGEMENT

(1.) Heard both sides.

(2.) The Revenue filed this appeal against order -in -appeal passed by the Commissioner (Appeals) whereby it was held that Turn Over Tax is deductible from the assessable value of the goods manufactured by the respondents. The Commissioner (Appeals) also held that the advertisement expenses incurred by M/s Polar International Ltd. are not to be includible in the assessable value of the goods manufactured by the respondents.

(3.) The contention of the Revenue in respect of Turn Over Tax is that the Revenue filed appeals against the orders passed by the Tribunal whereby the Tribunal held that Turn Over Tax is to be deductible from the assessable value of the goods under Sec. 4 of the Central Excise Act. The Revenue had not produced any order staying the operation of earlier order passed by the Tribunal. We find no merit in the appeal in respect of Turn Over Tax. In respect of the advertisement taxes the Commissioner (Appeals) in the impugned order followed the earlier order of the Tribunal in respondent's own case i.e. Final Order No. 725/ 1999 -A dated 26.5.1999.