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2017 (5) TMI 91 - AT - Central ExciseValuation - cash discount - whether the cash discount realized back by the Appellant through debit notes is chargeable to central excise duty? - Held that: - the issue is squarely covered by the assessee’s own case for the previous period [2016 (6) TMI 1151 - CESTAT NEW DELHI] where the Tribunal has also relied upon the ratio laid down by the Hon’ble Supreme Court in the case of Purolator India Vs. C.C.E., Delhi III, [2015 (8) TMI 1014 - SUPREME COURT] and held that there will be no need to add back the discounts to the assessable value, even if the same are subsequently recovered - appeal allowed - decided in favor of appellant.
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