Evidence required for cash discount and equalised freight deductions; matter remanded for fresh factual verification.

Deduction claims for cash discounts and equalised freight depended on factual verification at the original stage because they were admissible only if supported by evidence that the deductions had been passed on to customers. As the appellant had not produced the evidence earlier on the basis that the dispute was treated as legal in nature, the matter required a further opportunity for proof. The impugned order was set aside and the matter was remanded to the Commissioner for fresh decision after allowing the appellant to place the evidence on record.

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Issues: Whether the matter concerning deduction of cash discounts and equalized freight should be remanded for fresh decision after permitting the appellant to adduce evidence.

Analysis: The disputed claim turned on factual verification at the original level. The recorded finding was that the deductions were admissible in law only if supported by evidence showing that they had been passed on to customers. Since the appellant stated that evidence had not been produced earlier because the dispute was treated as legal in nature, an opportunity was required for placing the evidence on record.

Conclusion: The impugned order was set aside and the matter was remanded to the Commissioner for fresh decision after granting the appellant an opportunity to produce evidence.

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