https://www.taxtmi.com/caselaws?id=331194 The appellate authority upheld the original decision, dismissing the appeal filed by Revenue against the dropping of proceedings in a show cause notice regarding duty evasion on trade discounts not passed on to wholesalers/retailers. The authority found no evidence supporting the claim that the manufacturer retained the discounts, emphasizing that duty liability and compliance were the responsibility of the licensees. The appeal was deemed meritless, and the judgment was pronounced in open court. en-us Mon, 14 Dec 2015 00:00:00 +0530 Sat, 11 Nov 2017 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331194 The appellate authority upheld the original decision, dismissing the appeal filed by Revenue against the dropping of proceedings in a show cause notice regarding duty evasion on trade discounts not passed on to wholesalers/retailers. The authority found no evidence supporting the claim that the manufacturer retained the discounts, emphasizing that duty liability and compliance were the responsibility of the licensees. The appeal was deemed meritless, and the judgment was pronounced in open court. Case-Laws Central Excise Mon, 14 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331194