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2015 (10) TMI 2202 - AT - Central ExciseDetermination of assessable value - Trade discount - Held that:- Service charges do not appear to be a trade discount for the simple reason that in the same invoice there is a discount with the name trade discount. The learned counsel for the appellant, in spite of 2-3 adjournments, has not been able to bring out any evidence whatsoever to support his contention that deduction due to service charges are nothing but trade discount. In the absence of any documentary evidence, we are unable to accede to the contention. - department raised this objection that the appellants changed the nomenclature to additional trade discount. To our mind, by changing the nomenclature, they are only trying to mislead the department and by change of the nomenclature, service charges cannot become additional trade discount. In view of this position, in our view, even after 1.9.1999, the said deduction has to be considered as deduction towards service charges. - Decided against assessee.
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