2018 (5) TMI 1347

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....scounts namely turn over discount, cash discount and special scheme discount to their buyers so the correct assessable value could not be ascertained therefore, appellant applied for provisional assessment for the Financial Year 2005-06. On the application filed by the appellant for provisional assessment, no action has been taken by the department and the appellant started clearing goods on provisional basis and executed various bonds for the same. Later on, appellant applied for final assessment as the quantum of discounts could be available at the end of the Financial Year. The assessment was finalised, accordingly the excess duty paid by the appellant was to be refunded. Against the said order, revenue preferred appeal before the ld. Co....

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....rted as 2010 (254) ELT A96 (SC). He further submitted that on merits, the appellant has correctly passed the discounts to their customers and the ld. Commissioner (Appeals) has held that, as the decision in the case of Triveni Glass Limited vs. CCE - 2003 (162) ELT 529 (Tri. Del.) has been appealed against before the Hon'ble Apex Court, therefore, the said decision is not applicable. It is his submission that the appeal filed by the Revenue against the decision of this Tribunal in the case of Triveni Glass Limited (supra) has been dismissed by the Hon'ble Apex Court reported as 2015(320) ELT A-338 (SC), the impugned order is to be set-aside. 4. On the other hand, ld. AR reiterated the findings in the impugned order. 5. Heard t....