https://www.taxtmi.com/caselaws?id=352938 The Tribunal allowed the appeal filed by M/s. J.K. Files & Tools, overturning the disallowance of various deductions such as trade discount, cash discount, and freight & insurance. The Tribunal relied on legal precedents, including the case of M/s. Raymond Ltd., to support the appellant's position that adjustments between different heads of duty payments during finalization of provisional assessment are permissible. The decision emphasized the validity of allowing adjustments and the allowance of freight and insurance charges as discounts, leading to a favorable outcome for the appellant based on established legal principles. en-us Thu, 30 Nov 2017 00:00:00 +0530 Mon, 25 Dec 2017 08:49:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352938 The Tribunal allowed the appeal filed by M/s. J.K. Files & Tools, overturning the disallowance of various deductions such as trade discount, cash discount, and freight & insurance. The Tribunal relied on legal precedents, including the case of M/s. Raymond Ltd., to support the appellant's position that adjustments between different heads of duty payments during finalization of provisional assessment are permissible. The decision emphasized the validity of allowing adjustments and the allowance of freight and insurance charges as discounts, leading to a favorable outcome for the appellant based on established legal principles. Case-Laws Central Excise Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352938