https://www.taxtmi.com/caselaws?id=197021 Deduction claims for cash discounts and equalised freight depended on factual verification at the original stage because they were admissible only if supported by evidence that the deductions had been passed on to customers. As the appellant had not produced the evidence earlier on the basis that the dispute was treated as legal in nature, the matter required a further opportunity for proof. The impugned order was set aside and the matter was remanded to the Commissioner for fresh decision after allowing the appellant to place the evidence on record. en-us Mon, 26 Aug 2013 00:00:00 +0530 Thu, 21 Dec 2017 16:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197021 Deduction claims for cash discounts and equalised freight depended on factual verification at the original stage because they were admissible only if supported by evidence that the deductions had been passed on to customers. As the appellant had not produced the evidence earlier on the basis that the dispute was treated as legal in nature, the matter required a further opportunity for proof. The impugned order was set aside and the matter was remanded to the Commissioner for fresh decision after allowing the appellant to place the evidence on record. Case-Laws Central Excise Mon, 26 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197021