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2018 (6) TMI 1345 - AT - Central ExcisePrinciples of Natural Justice - case of appellant is that the impugned order has been passed without considering the material facts and evidence on record - allowability of turn over tax, prompt payment discount and quantity discount while finalizing the provisional assessment - Held that:- As per the settled law the appellants are entitled to prompt payment discount, quantity discount and turn over tax provided the discounts are known to the customers before the clearance of the goods and secondly there are sufficient documents to show that the discounts have been passed on to the customers. The learned counsel submitted that on account of fire most of the documentary evidences have been destroyed but from other sources and other records, they may prove these abatements and turn over tax if the matter is remanded to the original authority - the matter remanded for reconsideration - appeal allowed by way of remand.
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