2017 (2) TMI 572

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....dvocate for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER Per Anil Choudhary The present appeal is filed by the appellant-assessee against Order-in-Appeal No.60-61-CE/LKO/2010 dated 26/03/2010. 2. The issue in this appeal is that appellant-assessee, a manufacturer of Asbestos Sheets etc., containing fly ash not less than 25% by weight in the products, a....

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.... employees of the appellant; and iii) Sale through consignment agents located in different states who get products from the unit of the appellant on stock transfer basis and sell the goods to stockist/dealers/customers. The consignment agents get remuneration and office maintenance expenses from the appellant. 4. However, the goods are sold at uniform rate all over India and in all the....

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....wn undisputedly and the said discount was adjusted in the invoices by way of issue of credit notes and further they have passed on the discount to their customers and made relevant adjustment in the books of accounts. Accordingly, they have paid the correct duty payable on the recalculated transaction value, in the returns filed with the revenue. A sum of Rs. 28,49,363/- was demanded as short paid....

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....ion are allowable subject to verification of the fact that the appellant have passed on the discount to their buyers. 6. Accordingly, in the remand Orders-in-Original No.54 56/2013/AC/Division-I/LKO dated 31/05/2013 the Assistant Commissioner have allowed the discounts as deductible pursuant to verification that the discounts in question have been passed on by the appellant to their buyers. He ....