2011 (1) TMI 594

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..... tions are available only when discounts are actually passed on to the customers - As such, he held that in as much as there is nothing to show that the discounts were actually passed on to the customers, the demand is required to be confirmed. Insurance recovered from their customers - . Learned advocate fairly agree that the issue of insurance was also subject matter of appeal in the appellant s .....

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..... valuation rules. However, during the course of adjudication, the appellants contended that such deductions are permissible under new valuation rules as per the circulars issued by Board. Commissioner agreed on the said legal issue, but confirmed the demand on the ground that such deductions are available only when discounts are actually passed on to the customers. As such, he held that in as much .....

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..... ts that the said order of Tribunal was considered subsequently by the Tribunal vide its order No. A/40/WZB/AHD/2010 dated 01.12.2009 and their appeal was allowed, by making distinction in respect of factual position. He submits that the facts as considered in the subsequent decision of the Tribunal in their own case, are the relevant facts for the purposes of the present appeal. Similarly, as rega .....

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