https://www.taxtmi.com/caselaws?id=394288 The court dismissed the Revenue's Miscellaneous Application as no withdrawal application was filed, leading to its dismissal. Deductions claimed by the respondents for discounts were allowed, emphasizing the burden of proof on the assessee to show discounts passed on to buyers. The importance of CA certificate and documentary evidence was highlighted, with the court interpreting various forms of discounts. Consistency with earlier decisions favored the respondents, upholding the orders allowing deductions and rejecting Revenue's appeals. en-us Thu, 20 Feb 2020 00:00:00 +0530 Wed, 08 Apr 2020 11:50:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394288 The court dismissed the Revenue's Miscellaneous Application as no withdrawal application was filed, leading to its dismissal. Deductions claimed by the respondents for discounts were allowed, emphasizing the burden of proof on the assessee to show discounts passed on to buyers. The importance of CA certificate and documentary evidence was highlighted, with the court interpreting various forms of discounts. Consistency with earlier decisions favored the respondents, upholding the orders allowing deductions and rejecting Revenue's appeals. Case-Laws Central Excise Thu, 20 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394288