https://www.taxtmi.com/caselaws?id=218519 The Tribunal held that discounts given to sales agents, reflecting compensation for services rendered, should not be entirely abated in determining the transaction value for excise duty calculation. The appellant, a manufacturer, was directed to make a pre-deposit of 50% of the confirmed duty, with the balance waived upon compliance, staying the recovery during the appeal's pendency. The Tribunal found that the discounts were justified by after-sales services provided by sales agents on behalf of the manufacturer, distinguishing them from commission and trade discounts. en-us Thu, 01 Dec 2011 00:00:00 +0530 Sat, 17 Nov 2012 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218519 The Tribunal held that discounts given to sales agents, reflecting compensation for services rendered, should not be entirely abated in determining the transaction value for excise duty calculation. The appellant, a manufacturer, was directed to make a pre-deposit of 50% of the confirmed duty, with the balance waived upon compliance, staying the recovery during the appeal's pendency. The Tribunal found that the discounts were justified by after-sales services provided by sales agents on behalf of the manufacturer, distinguishing them from commission and trade discounts. Case-Laws Central Excise Thu, 01 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218519