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TMI Blog2005 (5) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order per : S.S. Sekhon, Member (T)]. After hearing both sides, it is found that the Show Cause Notice issued in this case, as it appears from para 7, the charge was raised on related person valuation only. The Commissioner (Appeals), after considering the submissions and the material came to the conclusion that there is no case which could be made out for valuation as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue. That being so, this is known value for which duty should be charged even for clearance to M/s. JMPL and extra discount passed on to M/s. JMPL would not be an admissible deduction. Therefore, duty is to be charged only on that extra amount of discount which is required to be added to assessable value and it is not to be worked out, totally on the value at which M/s. JMPL in turn sold the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , The Apex Court also held that a bulk buyer when he gets special discount cannot be treated as viewed by the Commissioner to reload the price for the purpose of duty by notional value in view of the settled position of law and the fact that the Commissioner has proceeded beyond the issue raised in the Show Cause Notice, order cannot be sustained. The same is set aside except as regards the findin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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