https://www.taxtmi.com/caselaws?id=338356 The Tribunal ruled in favor of the appellant in the dispute over the inclusion of discount/commission in the assessable value for excisable goods. The Tribunal found that discounts given to sales agents were not to be considered as commission but as after-sales services, which were not subject to duty based on legal precedents. The Tribunal determined that the sales to sales agents were distinct transactions from sales directly to customers, and the demand for duty on the discounted amounts was deemed unsustainable. The impugned orders were set aside, and the appeals were allowed with consequential relief on 12/01/2017. en-us Thu, 12 Jan 2017 00:00:00 +0530 Thu, 02 Feb 2017 07:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338356 The Tribunal ruled in favor of the appellant in the dispute over the inclusion of discount/commission in the assessable value for excisable goods. The Tribunal found that discounts given to sales agents were not to be considered as commission but as after-sales services, which were not subject to duty based on legal precedents. The Tribunal determined that the sales to sales agents were distinct transactions from sales directly to customers, and the demand for duty on the discounted amounts was deemed unsustainable. The impugned orders were set aside, and the appeals were allowed with consequential relief on 12/01/2017. Case-Laws Central Excise Thu, 12 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338356