2008 (9) TMI 934

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....e Appellant. None, for the Respondent. ORDER [Order per : P. Karthikeyan, Member (T)]. - The respondents had cleared their product Patent or Proprietary Medicines as free goods and free samples. Sometimes time expired returned goods were replaced with fresh goods manufactured, without payment of duty. The original authority, the Joint Commissioner, had found that during the years 1994-95 ....

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....ain other cases 50% discount allowed for similar clearances was ignored. In most cases, the Commissioner (A) found that the assessee had given more than 40% discount when such goods had been cleared; the Joint Commissioner had allowed only a flat 12% discount to compute the value of clearances for the purpose of the SSI notification. The Commissioner (A), found after perusal of the relevant invoic....

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....enting the respondents. 4. We find that the Commissioner (A) has arrived at the finding that no duty is due from the respondents after going through the invoices and observing that the lower authority had given considered lower discounts than that was allowed for such clearances in computing the clearance value, in the absence of accurate computation of value, we find, the appeal filed by ....