https://www.taxtmi.com/caselaws?id=197021 The Tribunal remanded the case back to the Commissioner for a fresh decision due to the lack of evidence regarding the passing on of cash discounts and equalized freight to customers. The Commissioner's order allowing deductions was contingent on evidence of passing on, which was not conclusively proven. The appellant expressed readiness to provide evidence if given the opportunity. The Tribunal set aside the initial order, directing a reevaluation with the possibility of evidence submission by the appellant. 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 The Tribunal remanded the case back to the Commissioner for a fresh decision due to the lack of evidence regarding the passing on of cash discounts and equalized freight to customers. The Commissioner's order allowing deductions was contingent on evidence of passing on, which was not conclusively proven. The appellant expressed readiness to provide evidence if given the opportunity. The Tribunal set aside the initial order, directing a reevaluation with the possibility of evidence submission by the appellant. Case-Laws Central Excise Mon, 26 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197021