CESTAT Allows Post-Manufacturing Deductions, Quashes Excise Demand on Dabur India

Dabur India Ltd Vs Commissioner of Central Excise (CESTAT Chandigarh) The appeal was filed against an order dated 27.04.2018 passed by the Commissioner (Appeals), which confirmed a demand of excise duty amounting to ₹6,34,589 under Section 11A of the Central Excise Act, 1944, along with interest under Section 11AB and an equal penalty under Rule 25 of the Central Excise Rules, 2002 read with Section 11AC. The appellant, a manufacturer of various products, had claimed deductions on account of post-manufacturing expenses (PME) such as additional sales tax, octroi, and transportation costs on a...