TaxTMI 
TaxTMI 
2017 (11) TMI 1380
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....ellant Shri S. Govindarajan, AC (AR) and Shri R. Subramaniyam, AC (AR) for the Respondent ORDER These three appeals are involving similar set of facts with reference to valuation of lubricating oil cleared by the appellant and sold through depot. The lubricating oils which are not covered by MRP based assessment are subjected to valuation in terms of Section 4 of the Central Excise Act,1 944. ....
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....t on the ground that there is no legal provision for the same. Discounts either cash or quantity based should be on actual basis supported by material evidence. In the absence of such evidence, the lower authorities rejected the claim of the appellant. 2. The ld. Consultant appearing for the appellant submitted that they could not produce the relevant data before the lower authorities....
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....ted that in case if the appellants are able to support their claim or discounts, on actual basis with supporting documents, the same can be considered. He also submitted that, in the appellant's own case, in a similar set of facts, the Tribunal vide Final Order No. 445 & 446/2008 dated 7.5.2008 remanded the matter to the original authority for a fresh decision on finalization of provisional assess....
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....uch examination, if the discounts are to be allowed in terms of the provisions of Section 4, the same can be considered by the assessing authority. The appellant shall be given adequate opportunity to provide all the supporting evidences in support of their claims. Appeal No. E/772/2007 6. We note that in this appeal, the appellant is before us against rejection of the request for pr....