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2008 (2) TMI 105 - AT - Central ExciseDiscount not given in invoice but given in way of credit notes as ‘after sales service allowance’ - revenue has not adduced any evidence to establish that discount in question was not passed on to the dealers of assessee - no evidence also to show that the impugned amount represented compensation for after sales service incurred by the dealers on behalf of assessee - discount given was a purely commercial one and admissible for deduction from the list price in determining the assessable value
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