https://www.taxtmi.com/caselaws?id=45448 A remand-order observation does not bar reconsideration of the same issue in a later appeal, so the assessee could not rely on alleged finality to resist fresh examination. A claim that compensation for transit damage should be deducted as trade discount under central excise law must be supported by proof of an established trade practice and the contractual and evidentiary basis for the deduction. Because those factual questions had not been properly determined at first instance, the deduction could not be upheld on the Tribunal's reasoning and the matter was remitted for fresh adjudication. en-us Thu, 03 Aug 2000 00:00:00 +0530 Sat, 28 Jun 2014 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45448 A remand-order observation does not bar reconsideration of the same issue in a later appeal, so the assessee could not rely on alleged finality to resist fresh examination. A claim that compensation for transit damage should be deducted as trade discount under central excise law must be supported by proof of an established trade practice and the contractual and evidentiary basis for the deduction. Because those factual questions had not been properly determined at first instance, the deduction could not be upheld on the Tribunal's reasoning and the matter was remitted for fresh adjudication. Case-Laws Central Excise Thu, 03 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45448