https://www.taxtmi.com/caselaws?id=205802 The Tribunal set aside the Commissioner's decision confirming duty and penalty against the appellant for rejecting a deduction claim for dealer discount. It was emphasized that discounts must be passed on to customers for deductions to be valid. The duty was also upheld for insurance recovered from customers, which was not utilized for insurance purposes. Due to discrepancies in Tribunal orders, the case was remanded for fresh adjudication, considering factual nuances and the favorable subsequent Tribunal decision for the appellant. en-us Thu, 06 Jan 2011 00:00:00 +0530 Fri, 23 Sep 2011 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205802 The Tribunal set aside the Commissioner's decision confirming duty and penalty against the appellant for rejecting a deduction claim for dealer discount. It was emphasized that discounts must be passed on to customers for deductions to be valid. The duty was also upheld for insurance recovered from customers, which was not utilized for insurance purposes. Due to discrepancies in Tribunal orders, the case was remanded for fresh adjudication, considering factual nuances and the favorable subsequent Tribunal decision for the appellant. Case-Laws Central Excise Thu, 06 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205802