2015 (2) TMI 222

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..... acket formula. Commissioner (Appeals) has noticed that imports of appellant are subject to warranty condition which calls for higher rate of discount to be allowed. Further, the level of discount varies with the commercial quantity imported. Revenue has no material to controvert the findings of learned Commissioner (Appeals). In absence thereof to show that the relation of the parties has depresse .....

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..... ay be determinable within the above range, without a straight jacket formula. Commissioner (Appeals) has noticed that imports of appellant are subject to warranty condition which calls for higher rate of discount to be allowed. Further, the level of discount varies with the commercial quantity imported. Revenue has no material to controvert the findings of learned Commissioner (Appeals). In absenc .....

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