TMI Blog2023 (10) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... red to their buyers. Although, the request of provisional assessment has been admitted by this Tribunal but no proceedings were initiated against the respondent for provisional assessment. Further, in this case a show cause notice has been issued to the respondent which has been adjudicated by the Adjudicating Authority after verifying all the records as the Adjudicating Authority has confirmed part of the demand against the respondent and where they found the respondent is eligible and the respondent has rightly passed on the discounts to the buyers and thus, demand was dropped. There are no infirmity in the impugned order and we also take the note of the fact that the revenue have misunderstood the proceedings initiated against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the request for provisional assessment was challenged by the respondent before the learned Commissioner (Appeals), who vide order dated 13.05.2018 allowed the request of the respondent and set aside the order passed by the Adjudicating Authority for rejecting the prayer of provisional assessment. The said order was challenged by the revenue before this Tribunal and this Tribunal dismissed the appeal filed by the Revenue. Thereafter, by way of impugned order, the learned Adjudicating Authority examined the issue and confirmed part of the demand where discounts were not passed on the customers and after verifying the records held that certain discounts which has been passed onto their buyers/ dealers, dropped the demand against the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discounts to the buyers and thus, demand was dropped. 7. In that circumstances, we do not find any infirmity in the impugned order and we also take the note of the fact that the revenue have misunderstood the proceedings initiated against the respondent. In fact, the impugned show cause notice has been issued after rejecting the request of provisional assessment by the respondent. In that circumstances, the defence taken by the Revenue that the Adjudicating Authority has to first adjudicate the provisional assessment and thereafter do the finalization of provisional assessment is misconceived. 8. In that circumstances, we do not find any merit on the arguments advanced by the Revenue, accordingly, by affirming the impugned order, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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