TMI Blog2020 (4) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... GST VERSUS ACE TYRES LTD., UNIT II, EXEL RUBBER LTD. [ 2019 (11) TMI 377 - CESTAT HYDERABAD] . This decision has, so far not been overturned or set aside by any higher judicial forum. Therefore, the decision is binding on this bench. The miscellaneous application filed by the revenue is dismissed as infructuous and the impugned orders are upheld - Appeal dismissed - decided against Revenue. - Application No. E/MISC/30603/2019 in Excise Appeal No. 31347 of 2017 and Excise Appeal No. 30006 of 2018 - A/30843-30844/2020 - Dated:- 20-2-2020 - HON'BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) HON'BLE MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Appearance Shri B. Gunaranjan, Authorized Representative for the appellant. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CEAT on job work basis. They clear the tyres to the sales office/ depots of C F agents of the principal manufacturers. The goods were assessed to duty on the value determined under Rule 10A(ii) of the Central Excise (Determination of Price of Excisable Goods) Rules, 2000. Since the price of the goods were not known to the respondents at the time of clearance of goods on account of various discounts offered by the principal manufacturer to buyers, they sought provisional assessment of goods. After the goods of the principal manufacturer were finalised, the assessments were also finalised by the original authority and while finalising these accounts he disallowed deductions claimed by the respondents by way of discounts given to buyers o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity is furnished it is not open to question it unless another expert opinion is obtained to the contrary. This case law is irrelevant in this case because in the case law, the CA certificate was furnished along with sufficient documents but such was not the present case. 6. In view of the above, it was submitted that the impugned orders may be set aside and the demands may be confirmed as per the order of the original authority. 7. Learned counsel for the respondents supports the impugned orders. 8. We have considered the arguments on both sides and perused the records. The main grievance of the revenue against the order of the first appellate authority is that the assessee has not submitted CA certificate along with necessary do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n equalization formula. 9. We find that the Commissioner (Appeals) has allowed the discounts on the basis of the invoices, credit notes and equalised octroi/ entry taxes. On identical issue, this bench had upheld the order of the Commissioner (Appeals) for earlier periods in respect of the same respondents vide Final Order No. A/30730-30731/2019 dt.25.10.2019 . This decision has, so far not been overturned or set aside by any higher judicial forum. Therefore, the decision is binding on this bench. 10. In view of the above, the miscellaneous application filed by the revenue is dismissed as infructuous and the impugned orders are upheld and the appeals filed by the revenue are rejected. (Operative part of this order was pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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