TaxTMI 
TaxTMI 
2025 (11) TMI 118
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....scellaneous applications, praying for amendment of the cause title in the appeal filed by the appellants. Revenue has stated that the Respondent's name and address mentioned in the appeal memorandum as "Commissioner of Central Excise, Mumbai-II" may be changed to "Commissioner of Central Goods Service Tax & Central Excise, Mumbai East Commissionerate, 9th Floor, Lotus Info Centre, Station Road, Parel (East), Mumbai - 400012". Prayer made by Revenue is considered and accordingly, Registry is directed to incorporate the changed name and address in the appeal records. Miscellaneous applications stand disposed of. 3. Briefly stated, the facts of the case are that the appellants herein, are engaged in the manufacture of Compressed Natural Gas....
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....ed orders, the appellants have preferred these appeals before the Tribunal. 4. We find that the issue arising out of the present dispute, whether trade discount should form part of the transaction value, for the purpose of payment of Central Excise duty, is no more res integra in view of various orders passed by the Co-ordinate Benches of the Tribunal. In the Final Order No. 86143-86144/2024 dated 03.10.2024, the order passed by the department for the previous period, in the case of the appellants themselves, the Tribunal has allowed the appeal, holding that trade discount cannot form the part of transaction value. While passing the order dated 03.10.2024, the Tribunal has referred to the earlier order passed in the self-same appellants ....
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.... 6.00 am to 6.00 am showing the quantity supplied, assessable value, duty paid/payable, etc. We also find that there are joint tickets prepared outlet-cum-party-wise showing the sale period starting at 0600 hrs. on preceding day and ending at 0600 hrs. on the succeeding day and also show the quantity of CNG dispensed with opening reading, closing reading, total reading and total quantity supplied. Such joint-tickets are also signed by both parties, i.e. appellants and OMCs. Thereafter, the appellants are raising tax invoices upon OMCs on monthly basis with specific business days within which payment has to be made by OMCs and for any delay in payment, interest is also payable by OMCs. The appellants have paid VAT/sales tax on their sale of ....
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....ties. We also find that there is a distinct difference in the transactions of the appellants with PPs, wherein MGL supply CNG through the outlets owned and operated by PPs and CNG is directly supplied by PPs to the ultimate consumers/vehicles users from their outlets for and on behalf of MGL, under the invoices/bills/cash memos of MGL and the price charged in those bills/invoices/cash memos are the retail sales price or maximum recommended price determined by MGL, from time to time. In a true sense, the customers/vehicle users at the outlets of PPs are buying CNG from MGL, through the PPs. The privity of contract is between MGL and those buyers and those sales are directly recorded in the Books of Account of MGL and not in the Books of PPs,....
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....r reading on CNG dispensers jointly taken by MGL and OMCs; OMCs shall pay to MGL the invoice value for CNG sold as stated in the invoice within ten days from the date of invoices; it is specifically stated in the agreements between OMCs and MGL that during the term of the agreements OMCs shall not hold out to be as agents of MGL and it is clearly understood that this agreement is on principal-to-principal basis and MGL shall not be liable for any of the acts of omission/commission of OMCs. We also find from record that when CNG is supplied by MGL through PPs, there is no sale between MGL and PPs, as the sale takes place between MGL and the ultimate customers/vehicle users and the PPs act as agents of MGL; that the PPs were/are issuing cash ....
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....agreement with an intent to evade payment duty. The nomenclature like commission/profit margin used in the agreements when read with invoices raised by the appellants upon OMCs, it is clear that it was the sale transaction on principal-to -principal basis and, hence, as held by Hon'ble Supreme Court in Perfect Circle Victor - 1992 (60) E.L.T. 676 (S.C.) and D.C.M. Textiles - 2006 (195) E.L.T. 129 (S.C.), etc. trade discount allowed by whatever name called is an admissible deduction and the appellants are not liable to include the same for the purpose of payment of duty. In the present case, the appellants have charged mutually agreed price, which is transaction value between the appellants and OMCs in the normal course of their business for....