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2016 (9) TMI 43 - AT - Central ExciseAllowability of discount - removal of goods did not involve sale - assessee failed to produce the documents to arrive at the correct assessable value and had acted as an agent of the principal - Held that:- it is found that quantity of P or P medicine cleared from there as quantitative discount was known at the time of clearance of the goods at the factory gate. Also it is pertinent to note that the original adjudicating authority has observed that in respect of the same unit, for the earlier period, the Assistant Commissioner has held that job worker cannot be held to have acted as an agent/hired labour of the principal manufacturer or with agreement on principal to principal basis. Further, for the earlier period, the Assistant Commissioner has held that the method of valuation were in accordance with the Circular issued by the CBEC. The learned Assistant Commissioner by following the earlier view dropped the demand in the show-cause notice. On appeal by the department the learned Commissioner(Appeals) without any basis has held that there is no sale involved in this transaction and transaction was not on principal to principal basis and wrongly set aside the order-in-original. Therefore, we hold that the appellants have discharged their duty liability on the value arrived at in accordance with the well settled principles of law enunciated by the Hon’ble Supreme Court in the case of Ujagar Prints Pvt Ltd Vs UOI [1989 (1) TMI 124 - SUPREME COURT OF INDIA]. Since the appellant has already paid the duty on the entire quantity cleared, which include free supply quantity and now demanding duty again on quantity discount would tantamount to subjecting the goods to duty twice, which is not permitted by law. - Decided in favour of appellant
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