2015 (2) TMI 222

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.... (AR) For the Respondent : Shri V. Shantha Ram, Advocate ORDER Per D.N. Panda Revenue has come in appeal against the order of the learned Commissioner (Appeals) who held that allowing discount @ 25% to 43% to the appellant on the import is permissible to determine the transaction value keeping in par with the discounts given to unrelated parties by the exporter in the course of import.....