TMI Blog2020 (7) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... e are no infirmity in the order. Appeal dismissed - decided against Revenue. - Application No. E/CROSS/30660/2017 In Excise Appeal No. 31020 of 2017 - A/30869/2020 - Dated:- 14-2-2020 - HON'BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND HON'BLE MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri N. Bhanu Kiran, Authorized Representative for the appellant. Shri Bharat Raichandani, Advocate for the respondent. ORDER PER: ASHOK JINDAL 1. The revenue is in appeal against the impugned order wherein the learned Commissioner set aside the finalisation of provisional assessment order by adjudicating authority, after examining all the documents placed before him. 2. The facts of the case are as under: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view that the respondents are eligible for the deductions in nature of discounts and set aside the duty demand attributable to the discounts. The department is thus before the Tribunal against such order. 3. The revenue has challenged the said order on the following grounds: 2. On behalf of the department, Learned AR Shri Bhanu Kiran appeared and argued the matter. He submitted that the view taken by the Commissioner (Appeals) that the respondents have produced certificate of Cost Accountant and therefore have established discounts have been given is against facts. The Cost Accountant certificate did not contain the split up of quantum of various discounts given by the principal manufacturer. Further, the respondents have not pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnished necessary evidence to establish that the discounts have been passed on to the buyers and also that there is a condition attached to the discounts that the same would be eligible only on meeting the targets of sale, and thereby as to the quantification of discounts. 8. On perusal of records, we find that the original authority has given the details of the documents submitted by the respondents. Each time when the authority has requested for further documents, respondents have responded to the same and furnished all relevant documents. In addition to the verification by original authority, scrutiny by the Assistant Director of Cost also has been done. The Commissioner (Appeals) after going through such documents has reached a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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