https://www.taxtmi.com/caselaws?id=125431 The Appellate Tribunal CESTAT, New Delhi upheld the disallowance of deductions claimed on sales tax, octroi, and discounts by a surgical instruments manufacturer due to lack of evidence of actual payments and discounts passed on. The Tribunal deferred detailed examination of duty quantum discrepancy but directed the applicant to deposit 50% of the demanded duty within 8 weeks. The Tribunal refused to waive the entire demand citing lack of financial hardship and discrepancies. The decision emphasized the importance of factual accuracy in deductions and the need for proof of actual payments. en-us Tue, 12 May 2009 00:00:00 +0530 Thu, 25 Oct 2012 10:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125431 The Appellate Tribunal CESTAT, New Delhi upheld the disallowance of deductions claimed on sales tax, octroi, and discounts by a surgical instruments manufacturer due to lack of evidence of actual payments and discounts passed on. The Tribunal deferred detailed examination of duty quantum discrepancy but directed the applicant to deposit 50% of the demanded duty within 8 weeks. The Tribunal refused to waive the entire demand citing lack of financial hardship and discrepancies. The decision emphasized the importance of factual accuracy in deductions and the need for proof of actual payments. Case-Laws Central Excise Tue, 12 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125431