https://www.taxtmi.com/caselaws?id=203551 Trade discount was deductible only where clear evidence showed that the discount had actually been passed on to buyers; because the depot sale invoices did not reflect the claimed discount and the record did not establish its transmission to customers, the disallowance was upheld. A new valuation basis could not be introduced at adjudication or appeal when the show cause notices had not raised adoption of the highest daily depot price as the normal price. The additional valuation observation was therefore set aside, while the duty and penalty were sustained only to the extent linked to the trade discount issue. en-us Fri, 21 Jan 2011 00:00:00 +0530 Thu, 06 Jun 2013 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203551 Trade discount was deductible only where clear evidence showed that the discount had actually been passed on to buyers; because the depot sale invoices did not reflect the claimed discount and the record did not establish its transmission to customers, the disallowance was upheld. A new valuation basis could not be introduced at adjudication or appeal when the show cause notices had not raised adoption of the highest daily depot price as the normal price. The additional valuation observation was therefore set aside, while the duty and penalty were sustained only to the extent linked to the trade discount issue. Case-Laws Central Excise Fri, 21 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203551