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TMI Blog2020 (4) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... had inadvertently filed application for withdrawal of appeal before this bench and the case is actually not covered by the national litigation policy and therefore, the bench may be pleased not to dispose of the appeal as withdrawn. 2. On perusal of the records, we find that there is no application for withdrawal of the appeal at all by the department. Learned departmental representative confirms that actually no application for withdrawal has been filed in this case and through an inadvertent error this miscellaneous application has been filed. Accordingly, miscellaneous application filed by the Revenue is dismissed as infructuous. 3. At this stage, learned counsel for the respondents submits that the issue falls in a narrow compass and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents filed appeals before the first appellate authority who, by the impugned order allowed the deductions claimed by the respondents. 5. Aggrieved by the impugned order of the Commissioner (Appeals), the present appeals have been filed by the Revenue on the following grounds: a. The Commissioner (Appeals) has stated that the discounts were certified by the Chartered Accountant (CA) and the lower authority has not rebutted the CA certificate or its underlying evidence. This finding is not correct as the CA certificate was not supported by any documentary evidence that the discounts were actually passed on to the buyers. b. The burden of proof lies with the assessee to show that the discounts were actually passed on to the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) orders that he observed that there were broadly three forms of discounts. (i) discounts shown in invoices, (ii) discounts given by way of credit notes and (iii) equalised octroi/ entry taxes. As far as the first form of discounts are concerned, he observed that mention of the discount on the very face of the invoice ipso facto renders the deduction admissible since it is shown to be passed on downstream on the invoices themselves. As far as the second form of discounts are concerned, he observed that it has been denied mainly based on Madras Cements case which examined valuation with respect to sales tax dispute and which is not relevant for the present case. He further observed that the Tribunal-Delhi in the case of Triveni Glas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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