Assessable value discounts are deductible when granted in normal wholesale trade and known before removal, the Revenue fails to disprove them.

Special discount and weight difference discount were treated as deductible from the assessable value of excisable goods where the record showed they were granted in the normal course of wholesale trade, known before removal, and actually passed on. The departmental challenge failed because it did not displace these factual findings or show that the governing Supreme Court parameters were unmet. The impugned order allowing deduction of the claimed discounts was therefore upheld, and the Revenue's appeal was rejected.

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Issues: Whether special discount and weight difference discount were deductible from the assessable value of the excisable goods.

Analysis: The Tribunal noted that the Commissioner (Appeals) had accepted the assessee's case that the discounts were granted in the normal course of wholesale trade and that there was no material to show that they were not actually passed on or were not known prior to removal of the goods. The departmental challenge did not dislodge these factual findings, and the appeal rested only on the contention that the parameters from the governing Supreme Court decision had not been separately discussed.

Conclusion: The discounts were held to be allowable deductions from assessable value, and the Revenue's appeal failed.

Final Conclusion: The impugned order allowing the deduction of the claimed discounts was upheld and the Revenue's appeal was rejected.

Ratio Decidendi: A discount deductible from assessable value is allowable when it is shown to be actually passed on in the normal course of wholesale trade and is known prior to removal, unless the department proves otherwise.

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