2016 (8) TMI 497

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...., Advocate for Appellant Shri Pawan Kumar Singh, Supdt (AR), for Respondent ORDER Present appeal is against  Order-in-Appeal  No. 193/CE/APPL/NOIDA/09 dated 29/07/2009 passed by Commissioner of Central Excise & Customs (Appeals), Noida. 2. The brief facts of the case are that the appellants are selling agents for M/s Reliance Industries Ltd. and M/s IPCL. They receive commiss....

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....e" and directed the original authority for re-quantification of demand. He also modified the penalty imposed by reducing it to be equaled to requantified demand. Against the said Order-in-Appeal the appellant is before us. 3. Heard the learned counsel who has stated that the appellant is "Del-Credere" agent as per the agreement. The appellant is responsible for both sale of the goods and recove....

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....(Tri.-Ahmd.) incentives like cash discounts cannot be treated as consideration for providing taxable service. Learned Departmental Representative has reiterated contents of the impugned order. 4. We have considered the rival submissions, we agree with the finding of this Tribunal in the case of Tradex Polymers Pvt. Ltd. and hold that early payment discount in this case are cash discount and rec....