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TMI Blog2017 (2) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... scounts as deductible pursuant to verification that the discounts in question have been passed on by the appellant to their buyers - Appeal allowed - decided in favor of the assessee. - E/1629-1630/2010-EX[DB] - A/70076-70077/2017-EX[DB] - Dated:- 19-1-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Kamal Jeet Singh, Advocate for Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring their products. The appellant clears their products in the following three ways: i) Through direct sale to its stockists/dealers from the factory; ii) Sale through depots of the unit located at Delhi, Roorkee and Rudrapur which get products from the unit on stock transfer basis and then sell it to various stockist/dealers. These depots are managed by the employees of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 8. But after adjusting for discount extended to all the three categories of their buyers or sales as stated above, they paid Central Excise duty ₹ 2,85,61,819/-. Upon enquiry by revenue the appellant stated that they have allowed cash discount from prompt payment, quantitative discount etc. to their dealers/buyers/consignment agents and such discount structure was known undisputedly an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant pointed out that under similar facts and circumstances for the subsequent period October, 2008 to September, 2009 the learned Commissioner (Appeals) vide Order-in-Appeal No. 31-CE/LKO/2011 dated 23/02/2011 and for the period October, 08 to March, 09 vide Order-in-Appeal No.189 CE/LKO/2012 dated 28/03/2012 have been pleased to find that in principle the discounts in question are allowa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er after remand passed by the Assistant Commissioner. 7. The learned A.R. for revenue relies on the impugned order. 8. Having considered the rival contentions we find that the issue stands squarely settled in favour of the appellant assessee as noticed by us hereinabove. Accordingly, we allow these appeals and set aside the impugned orders. The appellants will be entitled for consequential b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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