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2010 (7) TMI 363 - AT - Central ExciseValuation – Turnover discount – Depot sale - deduction of turnover discount cannot be disallowed as there no legal provision for imposing the condition that for permitting the deduction of trade discount, the same has to be passed on to the buyers at the time of sale - turnover discounts were actually passed on to the buyers has neither been discussed in the order-in-original nor in the impugned order-in-appeal - order set aside and the matter remanded to the original Adjudicating Authority for de novo adjudication of this matter
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