https://www.taxtmi.com/caselaws?id=346715 The Tribunal ruled in favor of the appellant, determining that the amounts deducted as trade discounts from invoices to sales agents were genuine trade discounts and not commission for after-sales services. By analyzing the transactions, legal precedents, and provisions of the Central Excise Act, the Tribunal held that the discounts were eligible for deduction both before and after 1-7-2000. The Tribunal emphasized that Central Excise duty was payable only on amounts received for sales invoices, ultimately setting aside the demand for duty in the impugned orders and granting relief to the appellant. en-us Thu, 12 Jan 2017 00:00:00 +0530 Tue, 22 Aug 2017 07:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346715 The Tribunal ruled in favor of the appellant, determining that the amounts deducted as trade discounts from invoices to sales agents were genuine trade discounts and not commission for after-sales services. By analyzing the transactions, legal precedents, and provisions of the Central Excise Act, the Tribunal held that the discounts were eligible for deduction both before and after 1-7-2000. The Tribunal emphasized that Central Excise duty was payable only on amounts received for sales invoices, ultimately setting aside the demand for duty in the impugned orders and granting relief to the appellant. Case-Laws Central Excise Thu, 12 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346715