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TMI Blog2008 (5) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... and Shri B.S.V. Murthy, Member (T) Smt. A. Vasudev, JCDR, for the Appellant. Shri S.R. Dixit, Advocate, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - Respondents are engaged in the manufacture of pharmaceutical products. They provide different types of discounts and in the present case, we are concerned with trade discount and a scheme known as Free Unit Deal Scheme of the responent. The products were cleared on payment of excise duty including the quantity which was to be given free to the customers, distributors etc. or without excluding the trade discount which was to be allowed as per the scheme circulated in advance. Subsequently, they filed several refund claims for the duty paid on the free units and disc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se components. Since the respondents have not produced valid documentary evidence to show that the duty has not been passed on, Section 12B is attracted and refund claim has to be rejected. 5. Learned Advocate on behalf of the respondents states that respondent is required to show duly amount separately in the invoices raised at the time of clearance of goods. He has cited several decisions in support of his contention that trade discount, quantity discount are admissible: (a) Sarabhai Chemicals - 2004 (168) E.L.T. 70 (Tri-Mumbai) (b) German Remedies Ltd. - 2005 (186) E.L.T. 328 (Tri-Del.) (c) Pharma Products Pvt. Ltd. - 2004-TIOL-952 CESTAT-MAD. 6. He also cited several decisions of this Tribunal wherein it was he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of the adjudicating' authority for the following reasons: (i) There is no statutory requirement that commercial invoices should show the break-up of value into basic value + central excise duty, etc. (ii) Since the appellants have not realized any amount in respect of the Free goods they have also not passed on the duty element on these goods (which had been paid by them at the time of stock transfer of the said goods from the factory). (iii) The case is squarely covered by the ratio of the following case laws: C.C.E., Vishakapatanam v. M/s. Andhra Pradesh Paper Mills Ltd. 2006 (198) E.L.T. 237 (Tri. - Bang.) Sarabhai Chemicals v. CC.E., Vadodara - 2004 (168) E.L.T. 70 (Tri- Mum.) I, therefore, find that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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