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<h1>CESTAT Upholds Trade Discounts on Excisable Goods Valuation</h1> The Appellate Tribunal CESTAT, Mumbai, upheld the decision of the Commissioner (Appeals) in a dispute over the valuation of excisable goods. The Tribunal ... Valuation (Central Excise) - Discount Issues: Valuation of excisable goods, admissibility of trade discount, passing on discounts to customersThe judgment by the Appellate Tribunal CESTAT, Mumbai, involved a dispute regarding the valuation of excisable goods cleared by the respondents. The Commissioner (Appeals) had ruled that the discount claimed was admissible as a trade discount. The department contended that the discount had not been passed on to the customers. The original authority had dropped proceedings initiated in show cause notices, stating that a factory price was established, and the department did not question the respondents' claim for deduction at the factory gate. The Revenue appealed this decision, arguing that the discounts claimed were not passed on when the goods were cleared from the regional depots. The Commissioner held that the discounts claimed were mentioned in the stock transfer invoice and that the Revenue had not proven them incorrect. The respondents demonstrated that the discounts claimed were approved by the Department, preventing the department from raising new contentions regarding sales from the depots. The appeal by the Revenue was rejected after hearing both sides.The facts of the case indicated that the respondent sold goods from both the factory and regional depots. The department acknowledged the admissibility of the discount claim for goods removed at the factory gate. The department's argument that the respondents needed to prove the passing on of discounts from the depot sales was deemed untenable. Since the sale at the factory had already been established and discounts were allowed by the department, there was no requirement for the respondents to re-establish the passing on of discounts to customers for goods removed from the depots. The Tribunal rejected the revenue's appeal, affirming the lower authority's decision.
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