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2023 (10) TMI 161
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....ICAL) APPEARANCE: For the Department : Shri Rakesh Agarwal, Authorized Representative For the Respondent : Ms. Sukriti Das & Ms. Mahak Mehra, Advocates ASHOK JINDAL The Revenue in appeal against the impugned order wherein the learned Adjudicating Authority dropped the part of the demand against the respondent. 2. The brief facts of the case are that the respondent is a manufactur....
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....assed by the Adjudicating Authority for rejecting the prayer of provisional assessment. The said order was challenged by the revenue before this Tribunal and this Tribunal dismissed the appeal filed by the Revenue. Thereafter, by way of impugned order, the learned Adjudicating Authority examined the issue and confirmed part of the demand where discounts were not passed on the customers and after v....
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....used the records. 5. On perusal of the records, we find that initially the request for provisional assessment made by the respondent was rejected. In consequent to that impugned show cause notice has been issued to the respondent for demand of differential duty arising on account of discounts offered to their buyers. Although, the request of provisional assessment has been admitted by this Trib....