https://www.taxtmi.com/caselaws?id=806 An amount paid to an intermediary was held not deductible from assessable value as a trade discount under Section 4(4)(d)(ii) of the Central Excise Act, 1944, because the alleged discount was not shown to be known and established at the time of clearance of the goods. The actual customer was not shown to have been aware of the payment arrangement, the intermediary's name did not appear on the relevant gate passes, and the deduction was therefore not supported as a valid trade discount. On that basis, the claim for deduction failed and the appeal was liable to be rejected. en-us Mon, 19 Jun 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=806 An amount paid to an intermediary was held not deductible from assessable value as a trade discount under Section 4(4)(d)(ii) of the Central Excise Act, 1944, because the alleged discount was not shown to be known and established at the time of clearance of the goods. The actual customer was not shown to have been aware of the payment arrangement, the intermediary's name did not appear on the relevant gate passes, and the deduction was therefore not supported as a valid trade discount. On that basis, the claim for deduction failed and the appeal was liable to be rejected. Case-Laws Central Excise Mon, 19 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=806