https://www.taxtmi.com/caselaws?id=76532 Quantity discount passed on to dealers was deductible from sale price for assessable value under central excise law, because the earlier finding on passing of the discount had attained finality and the remand was confined only to fresh examination of quantification evidence. The lower authorities erred by treating the discount as not known to buyers at clearance and by rejecting the deduction for want of further documentary proof, despite the Chartered Accountant's certificate and supporting material already on record. By travelling beyond the limited scope of remand, they misdirected themselves, so the demand raised on disallowance of the discount could not be sustained. en-us Wed, 29 Apr 2009 00:00:00 +0530 Fri, 02 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76532 Quantity discount passed on to dealers was deductible from sale price for assessable value under central excise law, because the earlier finding on passing of the discount had attained finality and the remand was confined only to fresh examination of quantification evidence. The lower authorities erred by treating the discount as not known to buyers at clearance and by rejecting the deduction for want of further documentary proof, despite the Chartered Accountant's certificate and supporting material already on record. By travelling beyond the limited scope of remand, they misdirected themselves, so the demand raised on disallowance of the discount could not be sustained. Case-Laws Central Excise Wed, 29 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76532