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2013 (7) TMI 635 - AT - Central ExciseAssessable Value to be reduced by the amount of discount given to the buyers – Held that:- appellant had never disclosed the pattern of discount to the Department which has proved evasion of the duty - appellant has neither given the discount to all buyers nor the discount was known to buyers. When the discount is not known to the buyers, the appellant shall not get any deduction of the same from the assessable value – Appeal dismissed – Decided against the Assessee.
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