TaxTMI 
TaxTMI 
2017 (2) TMI 572
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....anjan, 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, and have allowed discount to their buyers and c....
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.... 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 three cases the goods are removed from the manufacturing unit, only on p....
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.... 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 vide SCN dated 20/03/2008 for the period March, 2007 to July, 2007 and t....
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....ve 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 further points out that in the said order pursuant to remand the Assistant Co....