https://www.taxtmi.com/caselaws?id=115846 The Tribunal allowed the appeal, setting aside the lower authorities' decisions disallowing abatements and confirming a duty demand of over Rs. 35 lakhs. The case was remanded for fresh adjudication, permitting inclusion of "discount for damages" in the assessable value while excluding octroi, trade discount, and bank charges subject to proof of equalized basis. The appellants were granted an opportunity to provide additional evidence and present their case, emphasizing the importance of documentary evidence alongside certified statements to substantiate claims for abatement. en-us Mon, 27 Dec 2004 00:00:00 +0530 Mon, 04 Jun 2012 15:52:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115846 The Tribunal allowed the appeal, setting aside the lower authorities' decisions disallowing abatements and confirming a duty demand of over Rs. 35 lakhs. The case was remanded for fresh adjudication, permitting inclusion of "discount for damages" in the assessable value while excluding octroi, trade discount, and bank charges subject to proof of equalized basis. The appellants were granted an opportunity to provide additional evidence and present their case, emphasizing the importance of documentary evidence alongside certified statements to substantiate claims for abatement. Case-Laws Central Excise Mon, 27 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115846