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2011 (11) TMI 559 - CESTAT AHMEDABADDuty demand - Valuation - Quantitative discount from the clearances affected by them as claiming reduction for discounts as enshrined in provisions of Section 4 of the Central Excise Act, 1944 - Bar of limitation - Held that:- adjudicating authority while holding against the assessee-appellant on limitation has recorded the findings in his Order-in-Original at paragraph 4.9.3.2, 4.9.3.3 and 4.9.3.3.1. In our considered view) the findings recorded by the adjudicating authority are devoid of merits, inasmuch as, it is an acknowledgement of the adjudicating authority that ER-1 returns were filed but did not mention in the particular columns regarding the clearances of P or P medicaments without payment of duty under quantitative discounts. The adjudicating authority has erred on the point of limitation as the lower authorities had never questioned or sought clarification from the assessee as regards the quantitative discounts claimed by them on the products covered under Section 4A of the Central Excise Act, 1944 - Decided in favour of assessee.
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