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2011 (1) TMI 230 - AT - Central ExciseValuation - normal value - Abatement - Revenue in appeal against extension of abatement on interest on receivables and extension of distributors discount to non-distributors – Revenue contended that the claim for deduction of interest on receivables is not admissible in law - discount is not admissible to non-distributors for the reason that with the amendment of Section 4 from 28.9.1996 providing for each sale price to be the normal price for the purposes of assessment and for the reason that the discount was not disclosed to the Department during the material time, the extension of such discount to non-distributors is contrary to law - order extending abatement on interest on receivables and extending distributors discount to non-discount – Appeal allowed
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