2011 (1) TMI 230

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..... discount is not admissible to non-distributors for the reason that with the amendment of Section 4 from 28.9.1996 providing for each sale price to be the normal price for the purposes of assessment and for the reason that the discount was not disclosed to the Department during the material time, the extension of such discount to non-distributors is contrary to law - order extending abatement on in .....

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..... t. All the abatements as proposed in the show-cause notice were disallowed by the adjudicating authority against whose order the assessees preferred an appeal before the Commissioner (Appeals) who, vide the impugned order has allowed all the abatements claimed by the assessees and set aside the adjudication order; hence this appeal by the Revenue. 2. We have heard the learned DR and perused th .....

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..... enge before the Supreme Court. Following the ratio of the decision reported in 2007 (216) ELT 30, we agree with the Revenue that the claim for deduction of interest on receivables is not admissible in law. As regards extension of distributors discount to non-distributors, we agree with the Revenue that such discount is not admissible to non-distributors for the reason that with the amendment of Se .....

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