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of <h1>CEGAT Bangalore Upholds Commissioner's Decision on Goods Diversion & Discounts</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, COCHIN Versus TRAVANCORE CEMENTS LTD.</h3> The Appellate Tribunal CEGAT, Bangalore dismissed the Revenue's appeal regarding the issue of diversion of goods and claimed discounts by the company. The ... Valuation The Appellate Tribunal CEGAT, Bangalore dismissed the appeal filed by the Revenue regarding the issue of diversion of goods and discount claimed by the company. The Tribunal upheld the Commissioner's decision, stating that there was no evidence to prove the company's complicity in the diversion of goods. The appeal was dismissed as no infirmity was found in the impugned order.
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