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TMI Blog1980 (2) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... ounts and Cash discount if they are uniformly available to all buyers. However, he disallowed deductions towards off season discounts and publicity expenses on the ground that they are not permissible. 4. Being aggrieved with this order of the Assistant Collector, the appellants have now come up in appeal. In their appeal memorandum dated 25-11-78 the appellants inter alia stated that : (i) Off a season discount is a well known trade discount in the case of the fen industry all over the country ant it is being allowed by the Central Excise Department accordingly. In their case, too, this discount has been allowed in the past. It is the first time that, ignoring the age old convention of the industry as well as that of the Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich covers the period the impugned price list was effective. He stated that he would be submitting a certificate from the Chartered Accountant of the Company to indicate the exact quantity of publicity expenses incurred by the appellants during the said period on 5-2-1980. In the light of the above submissions he requested that their appeal be allowed with consequential relief. 7. I have carefully gone through the records of the case and the sub-missions made by the appellants in the appeal memorandam as well as those submissions made at the time of personal hearing. 8. Off Season Discount. - The lower authority has not given any reasons why the off season discount claimed by the appellants was disallowed. It is not the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sales, and the like, wholly unconnected with and unrelated to the manufacture or production of the excisable goods. The instances given are only illustrative and by no means exhaustive. It is for the authorities to decide in each case whether the deductions claimed by the assessees are in the nature of post-manufacturing costs, expenses or profits arising out of the post-manufacturing operations. In other words the deductions claimed for being allowed, must be wholly unconnected with and unrelated to the manufacture OR production of the good. It is needless to state that the authorities should be satisfied that the post-manufacturing costs or expenses claimed by the assessees are actually incurred". As far as publicity expenses are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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