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of <h1>Tribunal remands case for fresh decision due to lack of evidence on cash discounts</h1> The Tribunal remanded the case back to the Commissioner for a fresh decision due to the lack of evidence regarding the passing on of cash discounts and ... - After dispensing with the condition of pre-deposit, the Tribunal decided the appeal on its merits with consent, noting the dispute concerns factual verification at the original level. The issue concerns appellants' claim of deduction of cash discounts and equalized freight. The Commissioner observed these are 'admissible deductions subject to production of evidence to show that it has been passed on to the customers,' and recorded that 'in the absence of relevant details as to veracity of deductions being passed on to the customers, it is not possible to arrive at any conclusion that these deductions, though admissible in law, were actually passed on to their customers.' Appellants conceded they had not submitted evidence, asserting they could substantiate passing on discounts if permitted. The Tribunal set aside the impugned order and remanded the matter to the Commissioner for fresh decision after allowing the appellants an opportunity to adduce evidence.
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