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TMI Blog2018 (6) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... re most of the documentary evidences have been destroyed but from other sources and other records, they may prove these abatements and turn over tax if the matter is remanded to the original authority - the matter remanded for reconsideration - appeal allowed by way of remand. - E/336/2008-DB - 20786/2018 - Dated:- 31-5-2018 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Ms. S. Sandhya, Advocate For the Appellant Shri Pakshirajan, Asst. Commissioner(AR) For the Respondent Per: S.S GARG The present appeal is directed against the impugned order dt. 30/01/2008 whereby the Commissioner(Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the case are that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istant Commissioner and placed on record various clearances and credit notes issued to the dealers to substantiate their argument that discounts were known at the time of clearances. They have also informed the Assistant Commissioner that on account of fire accident in the factory in October 1995, all the documentary evidences were destroyed. Thereafter the Assistant Commissioner vide Order-in-Original dt. 27/03/2007 disallowed the claim towards quantity discount / prompt payment discount and turn over tax during 18/03/1994 to 19/03/1995 on the ground that the appellants have not produced documents to show proof of payment of the same on actual and proof that the benefit of discount has been passed on to the customers. Aggrieved by the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions cannot be accepted as a proof of actual deductions given or passed on to customers. 6. After considering the submissions of both sides and perusal of material on record, we find that as per the settled law the appellants are entitled to prompt payment discount, quantity discount and turn over tax provided the discounts are known to the customers before the clearance of the goods and secondly there are sufficient documents to show that the discounts have been passed on to the customers. Further we find that in the Order-in-original dt. 16/08/1995, the original authority has observed that regarding prompt payment and quantity discount, the appellant has disclosed some copies of credit notes issued at various branches to the dealers to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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