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2011 (1) TMI 594 - AT - Central ExciseClaim of deduction of discount given to the dealer - the appellants contended that such deductions are permissible under new valuation rules as per the circulars issued by Board - Commissioner agreed on the said legal issue, but confirmed the demand on the ground that such deductions are available only when discounts are actually passed on to the customers - As such, he held that in as much as there is nothing to show that the discounts were actually passed on to the customers, the demand is required to be confirmed. Insurance recovered from their customers - . Learned advocate fairly agree that the issue of insurance was also subject matter of appeal in the appellant s own case in the earlier order and Tribunal vide Order No.A/1624-1626/WZB/AHD/07, dt.10.7.04, has rejected their appeal.
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