2013 (8) TMI 1071 - AT - Central Excise

Summary

Issues involved: Dispute regarding deduction of cash discounts and equalized freight, admissibility of deductions without evidence of passing on to customers.

Issue 1: Deduction of cash discounts and equalized freight

The Tribunal noted that the appellants claimed deductions for cash discounts and equalized freight. The Commissioner's order stated that these deductions were admissible, provided evidence was presented to demonstrate that they were passed on to customers. However, due to the lack of relevant details regarding the veracity of these deductions being passed on, the Commissioner could not conclude definitively on the matter.

Issue 2: Lack of evidence submission

The advocate for the appellant argued that since the dispute centered around a legal issue, they did not provide any evidence to support their case. They expressed willingness to substantiate the passing on of discounts to customers if given the opportunity to do so.

Resolution: Remand for fresh decision

Considering the submissions made by the advocate, the Tribunal set aside the impugned order and remanded the case back to the Commissioner. The Commissioner was directed to reevaluate the matter and allow the appellant the chance to present evidence supporting their case. The stay petitions and appeals were disposed of accordingly.