https://www.taxtmi.com/caselaws?id=172329 The case involved allegations of passing lesser discounts to buyers due to substantial shares and brand ownership. The Tribunal overturned the Commissioner's decision, stating that after-sales services should not reduce trade discounts and that the discount granted included amounts for seminars and marketing. Duty demands were confirmed, and penalties imposed were set aside. Another appeal by the Commissioner was dismissed, upholding the order that set aside demands related to sales to the same party. The judgments emphasized the correct interpretation of trade discounts and after-sales services in determining assessable values, ensuring consistency among different Commissioner decisions. en-us Thu, 09 Jun 2005 00:00:00 +0530 Wed, 19 Aug 2015 12:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172329 The case involved allegations of passing lesser discounts to buyers due to substantial shares and brand ownership. The Tribunal overturned the Commissioner's decision, stating that after-sales services should not reduce trade discounts and that the discount granted included amounts for seminars and marketing. Duty demands were confirmed, and penalties imposed were set aside. Another appeal by the Commissioner was dismissed, upholding the order that set aside demands related to sales to the same party. The judgments emphasized the correct interpretation of trade discounts and after-sales services in determining assessable values, ensuring consistency among different Commissioner decisions. Case-Laws Central Excise Thu, 09 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172329