2011 (6) TMI 591

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..... passed by the Assistant Commissioner of Central Excise, Thane - I Division rejected the departmental appeal. 2. Briefly stated, the facts of the case are as follows: 2.1 M/s. Hawkins Cookers Limited are manufacturers of pressure cookers and parts falling under Chapter 73 and 76 respectively of the Central Excise Tariff.  While pressure cookers are assessable to excise duty on the basis of retail sale price as provided for under Section 4A of the Central Excise Act, 1944, parts of pressure cookers are governed by Section 4 of the Central Excise Act, 1944 and duty liability has to be discharged on the basis of transaction value. During the period from April 2000 to March 2001 the assessee claimed a deduction on account of (i) dealers .....

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..... red on 'Parts of pressure cookers' have been taken in the C.A. Certificate filed for claiming the deductions.  It was open to the department to verify the veracity and correctness of the said claim from the relevant documents, if they so desired. The lower authority accepted the validity of the certificate. The order cannot be challenged on the basis of assumption, unsupported by any evidence. Therefore, I do not find it appropriate to interfere with the impugned order-in-original." 2.3 This appeal is filed against the said order of the Commissioner (Appeals). 3. The ground urged in the appeal memorandum is the same as has been urged before the Commissioner (Appeals).  The respondent M/s. Hawkins Cookers Limited have also filed .....

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..... ted invoices evidencing that they have passed on these discounts to the buyers and, therefore, they are eligible for the deduction towards trade discount.  4. We have carefully considered the rival submissions. In the finalisation of assessments order passed by the Assistant Commissioner vide order-in-original dated 29/04/2002, the said authority has given a clear finding on the reasons why he has allowed the discounts claimed by the assessee. The same is reproduced below: "7.  Though there is original claim for four types of deductions, the assessee Company finally put claim in their Chartered Accountant's certificate for a) Dealer's discount, b) Taxes. After due verification of few respective invoices, credit notes, respectiv .....

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