Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2020 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (4) TMI 195 - AT - Central ExciseValuation - allowability of deductions - main grievance of the revenue against the order of the first appellate authority is that the assessee has not submitted CA certificate along with necessary documents to prove that they have passed on the discounts claimed to the buyers - HELD THAT:- The Commissioner (Appeals) has allowed the discounts on the basis of the invoices, credit notes and equalised octroi/ entry taxes - On identical issue, this bench had upheld the order of the Commissioner (Appeals) for earlier periods in respect of the same respondents in COMMISSIONER OF CENTRAL TAX MEDCHAL – GST VERSUS ACE TYRES LTD., UNIT – II, EXEL RUBBER LTD. [2019 (11) TMI 377 - CESTAT HYDERABAD]. This decision has, so far not been overturned or set aside by any higher judicial forum. Therefore, the decision is binding on this bench. The miscellaneous application filed by the revenue is dismissed as infructuous and the impugned orders are upheld - Appeal dismissed - decided against Revenue.
|