2022 (9) TMI 443

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....made by the respondent M/s. J.K. Tyres Industries Limited [the respondent] for the provisional assessment for the year 2017-18 was rejected. 2. The respondent is engaged in the manufacture and sale of tyres, tubes and flaps which are stock transferred from the factory to the depots/ consignment agents from where the goods are sold to the dealers. 3. The respondent notifies and declares a Uniform Net Dealer Price [NDP], which is a wholesale price for clearance of its goods from the factories to the depots. From such NDP, deduction of discounts and abatements are claimed for the payment of duty at the time of clearance of the goods from the factories. The respondent claims that the following discounts were allowed to dealers on sale of ....

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....ner (Appeals), who by order dated March 18, 2019 allowed the appeal after placing reliance upon the Board Circular dated June 30, 2016 and the relevant portion of the order is reproduced below: "9. I find that the aforesaid Board's Circular clearly clarified that discounts which are passed on to ultimate customers are not form part of transaction value. It further clarifies that if assessee is not able to ascertain the quantum of discount at the time of clearance of goods from factory they can resort the provisional assessment. I find in the instant case the appellant is not able to quantify certain discounts at the time of clearance of their goods from factory and categorically explained how they cannot ascertain discounts at ....

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....two decisions of the Tribunal in Commissioner of Central Excise, Siliguri vs. Bharat Petroleum Corporation Ltd. [2010 (255)E.L.T. 568 (Tri.-Kolkata)] and Greaves Cotton Ltd. vs. Commissioner of Central Excise, Chennai-[ 2017(7)G.S.T.L. 350 (Tri.-Chennai)]. 10. Ms. Sukriti Das, learned counsel appearing for the respondent has, however, placed reliance upon the earlier decision of this Tribunal in the matter of the respondent for the previous financial year and has submitted that the appeal filed by the department should be dismissed. 11. It is seen from a perusal of the aforesaid decision of the Tribunal in the matter of the respondent for the previous financial year that two issues were taken up for the consideration and they are: ....