CESTAT Chennai: Discounts to Consignment Agents Deemed Permissible

The Appellate Tribunal CESTAT CHENNAI upheld the discounts offered by assessees to consignment agents, deeming them permissible as the consignment agent was considered the buyer/customer. The Tribunal supported the decision of the lower appellate authority, emphasizing that the consignment agent was not related to the manufacturer/assessee.

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The Appellate Tribunal CESTAT CHENNAI allowed discounts offered by assessees to consignment agents. The discounts were disallowed by the adjudicating authority but deemed permissible as the consignment agent was the buyer/customer. The Tribunal upheld the lower appellate authority's decision, stating the consignment agent was not related to the manufacturer/assessee.

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