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2015 (11) TMI 152 - SUPREME COURT

2015 (11) TMI 152 - SUPREME COURT - 2015 (325) E.L.T. 6 (SC) - Duty demand - Valuation - extra trade discount of 10 per cent - Held that:- CESTAT has found that the respondent and the purchaser, to whom the supplies were made, are not related persons. In respect of extra trade discount of 10 per cent, the explanation given by the respondent stating that this additional 10 per cent includes an amount for holding seminars, publicity and marketing, has been accepted. - no substantial question of la .....

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ch Limited giving 45 per cent trade discount. However, without any quarrel on this aspect, show cause notice was served upon the respondent raising another dispute, which pertained to extra trade discount of 10 per cent. It was also alleged that the respondent and the said purchaser were related persons. The demand in the show cause notice was confirmed by the Commissioner vide order dated 26.06.2003. The said order was challenged by the respondent by filing appeal before the Customs, Excise and .....

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