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2015 (4) TMI 243 - HC - Central ExciseValuation of goods - Provisional Assessment – Quantity Discount – Cash Discount – Earlier department disallowed abatements towards cash discount, quantity discount etc which resulted in demand of differential duty - Validity of Tribunal's order - Held that:- The grievance of the Revenue is that in the present order of the Tribunal, the verification before the original authority is not qualified as has been done in the previous order. On a reading of both orders passed by the Tribunal, there appears to be some justification in the grievance of the Revenue. It is clear from the record that the remand order in the present case does not impose conditions as imposed in the earlier order dated 7.5.08. This Court is of the considered view that the order in the present appeal, if it is following the earlier order, should be in consonance with the directions contained in the earlier order with regard to finalisation of provisional assessment, whereby the assessee is bound to furnish documents to support the claim in the finalisation of provisional assessment. However, such is not the case in the present order, which does not qualify any verification before the original authority. In such circumstances, this Court holds that the order of the Tribunal, impugned in the present appeal, should be in consonance with previous judgment [2008 (5) TMI 634 - CESTAT CHENNAI] - Matter remanded back - Decided in favour of revenue.
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