2018 (6) TMI 1345

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..... They filed price list/declaration for the period March 1994 to April 1995 in respect of the clearance of refrigerators/refrigerator spares from their factory. The appellant cleared their final product on provisional assessment and executed a bond. Thereafter a show-cause notice dt. 12/05/1995 proposing to disallow the deductions claimed with respect of secondary packing, transportation including insurance, turn over tax, quantity & prompt payment discount on the ground that the documents/evidences were not produced by the appellant in support of their deductions claimed in respect of cost of secondary packing/quantity discount, prompt payment discount and turn over tax on the ground that the same were not shown in the invoices issued by t....

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.... appeal dt. 30/01/2008 and confirmed the Order-in-Original. 3. Heard both sides and perused records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed ex part in violation of the principles of natural justice. She further submitted that the impugned order has been passed without considering the material facts and evidence on record. She further submitted that the eligibility of the appellant to claim abatement like turn over tax, prompt payment discount and quantity discount is not in dispute. She further submitted that on the similar disputes for the subsequent periods, vide various Orders-in-Original, the authorities have allowed the turn over tax, prompt pay....

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....enclosed photocopies of challan showing turn over tax has been paid to the Sales Tax Department in the respective states. Though some of the copies were produced before the Commissioner(Appeals) but the Commissioner(Appeals) has not taken note of the same and has observed that the appellant has failed to produce any documents. The learned counsel submitted that on account of fire most of the documentary evidences have been destroyed but from other sources and other records, they may prove these abatements and turn over tax if the matter is remanded to the original authority. Considering the fact that these documents are necessary for claiming deductions and the appellant's request for remand of the case to the original authority to whom....