2011 (6) TMI 548

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....istant Manager - Excise, of the appellant Shri V.K. Singh, Authorised Representative (SDR) for the respondent Per: Ashok Jindal: The appellants filed this appeal against the impugned order disallowing the deduction on account of cash discount from their assessable value on the ground that the cash discounts has not been passed on by the appellants to their customers. 2. The brief fa....

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....are before us. 3. Shri P.B. Bhandarkar, Senior Manager - Purchase, along with Shri Deepak Patil, Assistant Manager - Excise, appeared and submitted that the appellants are not contesting the demands confirmed for the period after 01/07/2000 but they are contesting the confirmation of demands for the period prior to 01/07/2000 and submitted that prior to 01/07/2000 the appellants are entitled fo....

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....ommissioner of Central Excise, Bhopal 2010 (257) ELT 126 (Tri.-Del.) also has taken the same view that the discount is deductible from the assessable value if given under terms of sale or trade practice, known before removal of goods and actually passed on to the buyers. Therefore, the impugned order is to be upheld and the appeal has to be dismissed. 5. Heard both sides. 6. After hearing bo....