2013 (7) TMI 635

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..... discount is not known to the buyers, the appellant shall not get any deduction of the same from the assessable value – Appeal dismissed – Decided against the Assessee. - Appeal No. 429 of 2005 - - - Dated:- 25-6-2013 - Shri D.N. Panda and Shri Rakesh Kumar, JJ. For the Appellant: Ms. Rashi, Advocate For the Respondent: Mrs. Shweta Bector, AR ORDER Per. D.N. Panda :- Learned .....

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..... hall not get any deduction of the same from the assessable value. 5. Learned counsel relies on the judgment of Hon ble High Court of Gujarat in the case of Gujarat State Fertilisers Co. Limited vs. Union of India and others reported in 1980 (6) E.L.T. 397 (Guj.) and also in the case of Metal Box India Ltd. vs. CCE, Madras reported in 1995 (75) E.L.T. 449 (S.C.). 6. We do not find that the pres .....

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