TMI Blog2011 (1) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... e showing that the same had actually been passed on to the buyers - In this case, as observed by the Commissioner (Appeals), the sale invoices issued from the depot did not reflect any such discounts whose deduction has been claimed at the time of paying duty - Demand sustained. - E/4881 and 3629/2004-A - 98-99/2011-EX(PB) - Dated:- 21-1-2011 - Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. REPRESENTED BY : Shri Jeeresh Kumar, Advocate, for the Appellant. Shri Sunil Kumar, DR, for the Respondent. [Order per : Rakesh Kumar, Member (T) (Oral)]. - The facts leading to these appeals are, in brief, as under : 1.1 The appellants are manufacturer of pneumatic rubber tyres and tubes chargeable to Central Excise Duty under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed on to their customers. The show cause notices also sought imposition of penalty on the appellant. 1.2 Show cause notices were adjudicated by the Assistant Commissioner vide Orders-in-Original No. 156/VAL/ADJ/BPL-II/2000 dated 10-2-2001 and No. 51/VAL/ADJ/BPL-II/2000 dated 20-6-2000, by which the duty demands were confirmed alongwith interest and besides this, penalty was also imposed under Rule 173Q of Central Excise Rules, 1944 on the appellant. The appellant filed the appeals before the Commissioner (Appeals) against the orders of the Assistant Commissioner and the Commissioner (Appeals) dismissed the appeals. The Commissioner (Appeals) in both the orders-in-appeal, which are identically worded, while upholding the Assistant Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods after their clearance from the factory, had been sold from the depots and the depot sale invoices issued from the depots did not reflect any trade discounts. When the assessee claimed deduction on account of trade discount, there must be clear cut evidence showing that the same had actually been passed on to the buyers. In this case, as observed by the Commissioner (Appeals), the sale invoices issued from the depot did not reflect any such discounts whose deduction has been claimed at the time of paying duty. In view of this, we do not find any infirmity in the impugned order disallowing the trade discounts. 6. As regards other observation of the Commissioner (Appeals) that the highest price prevailing in a day at the depot for a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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