https://www.taxtmi.com/caselaws?id=74960 Deductibility of freight, packing, discounts, commission, banking charges and export-clearance items for exemption under Notification No. 176/77 depended on reliable proof, and the claimed deductions were disallowed because the invoices and accounts did not satisfactorily establish the components or show that trade discounts were uniformly available to the trade. The limitation plea also failed because the notice proceeded on removal of excisable goods without payment of duty and operation without a licence, not on short levy under the relevant short-levy provisions. The duty demand was therefore upheld and no relief was granted. en-us Fri, 04 Aug 1989 00:00:00 +0530 Mon, 13 Jun 2011 16:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74960 Deductibility of freight, packing, discounts, commission, banking charges and export-clearance items for exemption under Notification No. 176/77 depended on reliable proof, and the claimed deductions were disallowed because the invoices and accounts did not satisfactorily establish the components or show that trade discounts were uniformly available to the trade. The limitation plea also failed because the notice proceeded on removal of excisable goods without payment of duty and operation without a licence, not on short levy under the relevant short-levy provisions. The duty demand was therefore upheld and no relief was granted. Case-Laws Central Excise Fri, 04 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74960