2018 (6) TMI 1207

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..... by the assessee-Appellants against the Order-in-Appeal No. KKS/523/DAMAN/2008 dated 24.12.2008 passed by the Commissioner (Appeals) Central Excise & Customs, Daman. 2. The brief facts of the case are that, the assessee-Appellants were engaged in the manufacture of pharmaceutical products which attracts the Central Excise duty. They have passed on quantity discount to their customers subsequent t .....

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..... that the goods were first cleared from the factory not for sale but as a stock transfer to their depot and from depot the actual sale has taken place. The correct sale value and discount if any, can only be determined and reflected in the sale bill and same is irrelevant in case of clearance from factory to depot as said transaction is not the sale transaction therefore even if all the judgments .....

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..... ted to any amount charged for, or to make provision for, advertising or publicity, marketing and selling organization expenses, storage, outward handling, servicing, warranty, commission or any other matter, but does not include the amount of duty of excise, sales tax and other taxes, if any, actually paid or actually payable on such goods. From the above definition it can be seen that the actual .....

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