Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 229 - AT - Central ExciseSale through depot - Valuation - deduction of discount offered to customers - Demand - Only basis on which the demand show cause notices have been issued is that the appellants while paying duty at the time of clearance of the goods from the factory, had claimed certain discounts, which had not been passed on to the customers - The goods after their clearance from the factory, had been sold from the depots and the depot sale invoices issued from the depots did not reflect any trade discounts - When the assessee claimed deduction on account of trade discount, there must be clear cut evidence showing that the same had actually been passed on to the buyers - In this case, as observed by the Commissioner (Appeals), the sale invoices issued from the depot did not reflect any such discounts whose deduction has been claimed at the time of paying duty - Demand sustained.
|