TMI Blog2018 (3) TMI 1692X X X X Extracts X X X X X X X X Extracts X X X X ..... able under the said Notification - principles of natural justice - Held that:- The impugned order proceeded more on inference and presumptions rather than on verification of documents and facts. The impugned order fell in error by arriving at the conclusion based on inference and presumptions only. When the discounts were based on post clearance arrangement and activities like damage of goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iling area based exemption under Notification No. 56/2002-C.E. : MANU/EXCT/0123/2002, dated 14-11-2002. The dispute in the present appeal relates to the valuation of goods cleared by the assessee-Appellants. The Revenue held a view that the assessee-Appellants did not deliberately factor in the discounts extended by them to their buyers, thereby paying higher duty on such inflated value in order t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the discounts were, admittedly, not shown in the invoices and there were no common practice or structural policy to extend any type of discounts to the buyers. Such discounts were also not pre-notified or known to the buyers before the goods were cleared. In the face of such recording and also supporting evidences in the form of various types of documents produced by the assessee-Appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X
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