9911796707
TMI Blog2003 (12) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... to the dealers. It is claimed that the assessee was providing discounts to its customers from the list price and determines the assessable value of the medicament by deducting from the list price sums work to this discount transport and other charges. Notice issued to the appellant proposed to deny these deductions on the ground that these discounts had actually not been passed on and that the assessee also recovered the transport charges from its customers. Adjudicating on the notice, the Commissioner has confirmed the demand and imposed penalty equal to the duty and also imposed a penalty on Ratnakar Sonawane, its authorised signatory. 3. The basis for the proposals in the notices is the declaration filed on 1-2-1999 by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same day, as seen from the signature on it. It is contended that it is the signature of an officer in the range office having jurisdiction over the appellant. The same claim has been made before the Commissioner. The Commissioner ought to have verified to find out whether such a declaration in fact had been filed by the assessee and received by the range office. His dismissal of the claim without even such a verification cannot be sustained. The assessee would have no other means of establishing that the document has been received by the concerned range office and it was simple enough for the Commissioner to verify the matter. If that is the case, there would be justification for saying that the statement made in the declaration of February ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emises. In this situation, and taking note of the contention of the representative of the assessee, that he will be able to substantiate before the Commissioner its claim that title to the goods passed on at the depot, we think that this matter should also be examined by the Commissioner. 8. The other appeal is against the penalty imposed on Ratnakar Sonawane, the authorised signatory of the appellant on the ground that duty has been evaded. The liability to penalty upon Sonawane and on the assessee will depend upon its first being established that there had been short-payment of duty. 9. The appeals are accordingly allowed, the impugned order set aside and the matter is remanded to the Commissioner, who shall, after considering ..... X X X X Extracts X X X X X X X X Extracts X X X X
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