TMI Blog2015 (10) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... additional discount for which discounts were not available at that time - Held that:- appellant, they could not produce either before all the authorities or even before this court, proof to show that the benefit was passed on to the end users, viz., customers . Therefore, the very same issue as against the very same assessee was answered by this court in [2011 (8) TMI 1004 - Madras High Court] ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amabadran , learned counsel for the appellant. 3. The appellant is a manufacturer of excisable goods falling under Chapter 40 of CETA, 1985. The excisable goods manufactured by the appellant are assessable to duty on ad valorem basis. Therefore, the value for payment of duty has to be arrived at in terms of section 4, after taking note of abatements for various discounts. 4. The appellant lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue as against the very same assessee was answered by this court in 2014 (305) ELT 524 against the very same appellant herein. Therefore, these appeals are also liable to be dismissed. We are in respectful agreement with the ratio laid down in the decision reported in 2014 (305) ELT 524, since the appellant could not produce the credit notes at any point of time until now. Accordingly, the civ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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