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2015 (10) TMI 721 - HC - Central ExciseValuation of goods - Denial of abatement claim - Refund claim u/s 11B - Denial on the ground that appellant had only deducted the trade discounts and cash deposits and that particulars of certain other discounts such as turnover discount, monthly consistency incentive and additional discount for which discounts were not available at that time - Held that:- appellant, they could not produce either before all the authorities or even before this court, proof to show that the benefit was passed on to the end users, viz., customers . Therefore, the very same issue as against the very same assessee was answered by this court in [2011 (8) TMI 1004 - Madras High Court] against the very same appellant herein. Therefore, these appeals are also liable to be dismissed. We are in respectful agreement with the ratio laid down in the decision reported in [2011 (8) TMI 1004 - Madras High Court], since the appellant could not produce the credit notes at any point of time until now. - Decided against assessee.
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