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2015 (5) TMI 978 - AT - Central ExciseDuty demand - Finalization of Provisional assessment - Deduction of trade discounts - Held that:- Dispute is only about the quantification of the trade discounts whose deduction is to be allowed. There is no dispute about eligibility of the trade discounts for deduction. The Department’s contention is that the quantum of trade discounts whose deduction is permissible must be determined on the basis of the details of each clearance and that the manner in which the Assistant Commissioner has quantified the account is not correct. Since, the dispute is only about quantification, we set aside the Commissioner (Appeals)’s order with regard to the quantification of the trade discount and remand the matter to the original Adjudicating Authority for re-determining of the quantum of trade discount based on consignmentwise details. - Appeal disposed of.
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