2005 (10) TMI 166

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....; [Order per : Moheb Ali M., Member (T)]. - The dispute pertains to valuation of excisable goods cleared by the respondents. The Commissioner (Appeals) held that the discount claimed by the respondents is admissible as a trade discount. The department's contention right from the stage of show cause notice was that the discount claimed by the respondents has not been passed on to the customers. ....

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....nts demonstrated that whatever discounts that were claimed by them were approved by the Department and so the department cannot raise a fresh contention in respect of sales made from their depots. He upheld the order of the lower authority. Hence this appeal by the Revenue. 2. Heard both sides. 3. The facts in this case clearly point out that the respondent has been selling his goods from th....