Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (11) TMI 534 - CESTAT, MUMBAIWaiver of pre-deposit - Transaction value – discount - assessee are giving 10% to 20% discount to their sales agents – Held that:- Sale associate/agents are getting a higher discount compared to the buyers who directly buy from the appellant manufacturer - sales associates/agent are rendering certain services to the appellant manufacturer and it is on account of these services, they are getting a higher discount - discounts given to the sales agents cannot be completed abated while determining the transaction value - To what extent these discounts should be included in the transaction value can be decided only after examining the issue in depth - appellant directed to make a pre-deposit of 50% of duty.
|