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TMI Blog1992 (6) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... rs to have been filed as per the advice of the departmental officers. In the Part VII Price Lists they have declared assessable value based on factory gate price (same as that of Part I Price) less regional discount. The said price lists have been approved by the jurisdictional Assistant Collector and the assessees had effected clearances by paying duty on the approved assessable value. On the ground that the regional discounts were not mentioned in the Invoices raised by consignment agents of the Western region and alleging that the regional discounts availed were not passed on to the customers, appellants were put to notice as to why the regional discounts should not be disallowed and as to why differential duty should not be demanded for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants, represented during the personal hearing that, - (i) There is nothing in the show cause notice or in order to indicate that discount was not passed on to the customers. (ii) It is the allegation of the Department that regional discount has not been clearly specified in the Invoice. Net price was only shown in the invoice (discounted price). (iii) Not a single instance has been shown where goods have been diverted from western region to some other regions by the assessee in order to avail the benefit of regional discount. (iv) The benefit of regional discount has been passed on to the customers. However, as per the Supreme Court s decision in Bombay Tyres International -1984 (17) E.L.T. 329, it is not necessary to show the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egional discounts was passed on to the buyers and in view of the fact that neither the show cause notice nor the Order-in-Original indicates any evidence of not passing the regional discount to buyers or of collecting amount in excess of the approved value, the allegation of not passing the discount to the buyer is not established. 5.3. The next point for consideration is whether the said regional discount declared in the Price Lists and approved by the department (also shown on the Gate Passes) has to be exhibited on the invoices or not. According to Supreme Court s decision in Bombay Tyres International -1984 (17) E.L.T. 329 it is not necessary to show the discounts in the Invoices. The court had observed that Trade discounts :- Disc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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