https://www.taxtmi.com/caselaws?id=77652 The Tribunal upheld the duty liability on collections for transit risk insurance and rejected claims of discounts by M/s. Gujarat Borosil Ltd. The judgment emphasized the inadmissibility of deductions for breakage reimbursement and deemed the insurance charges collected as not genuine. The dispute revolved around the optional nature of transit insurance and the transparency of discount display in invoices. The Commissioner's decision was based on previous orders without adequately considering the appellant's evidence. The case highlighted the importance of transparency in invoicing and buyer awareness of discounts in excise duty cases. en-us Tue, 01 Dec 2009 00:00:00 +0530 Mon, 25 Oct 2010 23:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77652 The Tribunal upheld the duty liability on collections for transit risk insurance and rejected claims of discounts by M/s. Gujarat Borosil Ltd. The judgment emphasized the inadmissibility of deductions for breakage reimbursement and deemed the insurance charges collected as not genuine. The dispute revolved around the optional nature of transit insurance and the transparency of discount display in invoices. The Commissioner's decision was based on previous orders without adequately considering the appellant's evidence. The case highlighted the importance of transparency in invoicing and buyer awareness of discounts in excise duty cases. Case-Laws Central Excise Tue, 01 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77652