( 1 ) PETITIONER, Nestle India Limited is seeking for a direction directing the respondent to refund a sum of Rs. 77,10,277. 00 made over by the petitioner as pre-deposit before the Tribunal.

( 2 ) PETITIONER manufactures instant coffee powder falling under Chapter 21 of the Schedule to the Central Excise Tariff Act, 1985. Petitioner had been filing price lists availing certain deductions from the sale price at depot for the purpose of determination of assessable value. Provisional assessments for the period 1991-94 were finalised by the respondent by his order dated 29-3-1996/10-5-1996. Respondent allowed deductions claimed in the said order. Respondent also ordered that the jurisdictional Superintendent should finalise the assessment from january 1995 onwards in accordance with the said order. Total amount demanded worked out to Rs. 7,87,26,491. 00. Aggrieved by the same, petitioner filed an appeal before the Commissioner of Customs and central Excise (Appeals) challenging the rejection of claims made by the petitioner for deduction towards interest on receivables and non-recover-able taxes, such as turnover tax, octroi, etc. Appellate Authority in terms of its or