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2016 (7) TMI 470 - AT - Central ExciseValuation of - deduction of discount offered from the depot / from the stockiests and sub stockiests - claim was rejected on the ground that the respondents failed to supplied the true and correct figures of TOD passed on to their buyers in respect of clearances effected from their factory. - Commissioner (Appeals) allowed the claim - Held that:- Since the Commissioner (Appeals) has given specific finding to the effect that he has found respondents have actually passed on the benefit of turnover discount to the eligible stockiest and sub-stockiests by raising credit notes. We find that there is no evidence whatsoever in the grounds of appeals to substantiate the challenge made to specific averments made by the Commissioner (Appeals). - Decided against the revenue.
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