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1990 (2) TMI 52 - SC - Central ExciseWhether the discount allowed to the Indentors in respect of some of the sales might have been described as service charge discount that name could not govern the real nature of the transaction and the discount was really a trade discount? Held that:- No case has ever been made out right upto the Tribunal and even before the Tribunal that in respect of any particular invoice although the name of the purchaser was other than that of the Indentor, it was really the Indentor who was the purchaser and he in turn has solds the goods to the third party whose name was shown as purchaser or even that the Indentor had entered into the transaction as the agent of the purchaser. If such a contention had been raised, the factual position could have been examined and different considerations might have been applied. But it is certainly not open to the appellant to raise this contention at this stage, in this appeal, particularly keeping in mind that the Tribunal is the final fact-finding authority. Appeal dismissed.
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