https://www.taxtmi.com/caselaws?id=94216 The Tribunal set aside the original order and remanded the case for fresh consideration, emphasizing the importance of determining whether transactions were on an agency basis or outright purchases. The judgment highlighted the distinction between selling agents and wholesale dealers in excisable goods transactions, requiring a detailed examination of each transaction's nature to ascertain ownership transfer and trade discount applicability. The decision was based on legal analysis supported by relevant case laws, leading to the appeal being allowed by way of remand for further assessment in accordance with established legal principles. en-us Tue, 04 May 1999 00:00:00 +0530 Sat, 19 Nov 2011 18:23:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94216 The Tribunal set aside the original order and remanded the case for fresh consideration, emphasizing the importance of determining whether transactions were on an agency basis or outright purchases. The judgment highlighted the distinction between selling agents and wholesale dealers in excisable goods transactions, requiring a detailed examination of each transaction's nature to ascertain ownership transfer and trade discount applicability. The decision was based on legal analysis supported by relevant case laws, leading to the appeal being allowed by way of remand for further assessment in accordance with established legal principles. Case-Laws Central Excise Tue, 04 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94216