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TMI Blog2015 (5) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... antification of the trade discount and remand the matter to the original Adjudicating Authority for re-determining of the quantum of trade discount based on consignmentwise details. - Appeal disposed of. - Excise Appeal No. 818 of 2010 with Misc. Application No. 51898 of 2014 - Final Order No. 51776/2015 - Dated:- 27-5-2015 - Shri Rakesh Kumar, Member (Technical) And Ms. Sulekha Beevi C.S., Member (Judicial) For the Petitioner : Shri M.S. Negi, Authorized Representative (DR) For the Respondent : Shri S. Sunil, Advocate ORDER Per. Rakesh Kumar :- The facts leading to filing of this appeal by the Revenue are, in brief, as under. 1.1 The respondent are engaged in manufacturers of Decorative Laminates of differe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat during the course of personal hearing, the Annexure which was prepared by the staff was shown to the respondent s representative. 1.2 Against the above order of the Assistant Commissioner finalising provisional assessment, the assessee as well as Department both filed appeals to the Commissioner (Appeals). The assessee challenged the Assistant Commissioner s order with regard to disallowing deduction of octroi paid by them while the Department challenged the Assistant Commissioner s order before the Commissioner (Appeals) challenging the correctness of the quantification of the deduction on account of admissible trade discounts on the ground that the assessee did not disclose the nature of the discount and respective details thereof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g into account the details of the required information for each removal of the goods and each removal should be individually considered for arriving at the assessable value. 4. Shri S. Sunil, Advocate, the learned Counsel for the respondent, defended the impugned order by reiterating the findings of the Commissioner (Appeals) and pleaded that there is no justification for the Revenue s request for remand of the matter to the original Adjudicating Authority as, as is clear from the findings in the Assistant Commissioner s order-in-original and the finding of the Commissioner (Appeals) in the order-in-appeal, the quantum of deduction on account of trade discounts had been determined on the basis of the verification done by the Range staff. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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