9911796707
TMI Blog2002 (11) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 48 of the Tariff. They had appointed their indentors and stockists in various regions for sale of their goods. The indentors procure orders for the appellants and promote their sales but appellant give trade discount to their buyers and customers. Those of the customers who approached through indentors also get the trade discount. The indentors of such sales gets paid service charges which are paid by the appellants. Appellants claim that they do not seek deduction of service charges paid to the indentors for sales made to the customers. Therefore, they were only claiming deductions of trade discount given to the customers either sold directly or indirectly for which they had shown deductions in the invoices. They have not received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facie case and that Revenue has proceeded on a wrong premise in the matter. A report was called from the Revenue to explain the Bench to consider the matter afresh for hearing the appeal. The Joint Commissioner by his report dated 2-8-2002 again has reiterated this plea without taking due consideration the fact stated by the appellants that they have not claimed discount in respect of commission paid to the indentors. Their claim of trade discount had been clearly brought out in the invoices and that discount alone has been claimed by them which is legitimate and is in terms of Board s circular issued under Section 37B by Order No. 24/14/93, dated 31-12-1993 updated vide Circular No. 136/47/95-CX, dated 12-7-95 which reiterated this positi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no claim made by them with regard to commission paid to the customers. Their claim was that trade discount amounts had been disclosed much earlier to the customers and all the invoices disclosed the trade discount on which they have claimed deductions. The customer has paid the price only after deduction of the trade discount. They have contended that excise duty has been calculated on the amounts including the commission charges paid to the indentors and that the assessable value taken into consideration includes the commission charges. Appellants have shown to the Bench that they have paid duty on the assessable value which includes commission charges paid to the indentors. They have clearly stated that they have not deducted fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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