2016 (9) TMI 1501

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..... s cleared by the job worker. It does not make any sense to grant such relief, since final goods are not cleared and this trade practice does not prevail in the industry. Any such discount shall depress the assessable value and shall not determine the assessable value in accordance with law. Penalty - HELD THAT:- It is appreciable that the interpretational error has brought the appellant to pena .....

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..... unt given by the job worker to the principal manufacturer. 2. It does not appeal to common sense that how cash discount and trade discount shall be admissible to determine the value of the goods cleared by the job worker. It does not make any sense to grant such relief, since final goods are not cleared and this trade practice does not prevail in the industry. Any such discount shall depr .....

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