2013 (8) TMI 1071

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....ner/2013 dated 30.1.2013 passed by Commissioner of Central Excise, New Delhi] - FO/A/ 57467-57468 /2013-Cus (Br)<br>Central Excise<br>Archana Wadhwa and Manmohan Singh, For the Appellants: &nbsp;Shri J P Kaushik For the Respondent : Shri Sanjay Jain Date of Hearing /Decision:&nbsp;&nbsp;&nbsp; 26.08.2013 ORDER NO. FO/A/ 57467-57468 /2013-Cus (Br) Per Ms. Archana Wadhwa (for the Benc....

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....t&nbsp; any conclusion that these deductions, though admissible in law, were actually passed on to their customers. 3. Learned Advocate appearing for the appellant submits that since the dispute revolved around legal issue, they did not submit any evidence to&nbsp; prove their case.&nbsp; They, if given an opportunity, would be able to substantiate the fact of passing on the discounts to their....