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2018 (6) TMI 1244 - AT - Central ExciseSSI Exemption - demand for duty has been raised by Revenue by working out the total turn-over in various years on the basis of the copies of invoices, as well as the kacha parchies recovered during search - The main grievance of the appellant is that a flat discount at the rate of 30% has been extended from the MRP found in the price-list of the appellant. It is argued that benefits in the range of 30-80% has been extended by the appellant in respect of various products. Held that:- The appellant has submitted only a table indicating discounts ranging from 30 to 80% claiming to be extended for various clearances made under kacha parchies. In the absence of any other documents evidencing the grant of such discounts, we are unable to accept the argument of the appellant - appeal dismissed - decided against appellant.
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