TMI Blog2004 (10) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... irected by the Revenue against the common order-in-appeal vide which the Commissioner (Appeals) has allowed the three refund claims of the respondents. 2. The learned SDR has contested the correctness of the impugned order on two grounds; firstly that the assessments of the respondents were final and since they did not challenge the assessment orders, could not claim the refund of the duty. He h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal's judgment in the case of M/s. Aristocraft International Pvt. Ltd. v. CCE, 2002 (139) E.L.T. 699 which had been approved by the Apex Court also as reported in 2004 (167) E.L.T. A97 (S.C.) 4. I have gone through the record and heard the learned Counsel also. In my view, none of the contentions raised by the learned SDR deserve to be accepted. The perusal of the order-in-original reveals that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in existence at the relevant time. He has also observed that the respondents issued letters in this regard to the dealers and placed copies of some of the letters on the record. The respondents gave the quantity discount at the time of sale of their goods at the depot to their dealers and this was permissible under the law. They were not required to ask for the provisional assessment in terms of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority neither referred to any order passed to that effect in the order-in-original, nor such order was produced by the Department even before the Commissioner (Appeals). 5. In the light of the discussion made above, the ratio of the law laid down, in all the cases relied upon by the learned SDR, referred to above, is not attracted to the facts of the case. In those cases what has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not accepted this one line finding as the respondents had produced the C.A. certificate which revealed that the incidence of duty was not passed on by them to the buyers. They gave the quantity discount to their buyers without charging even any price in respect thereof, at the time of sale of the goods to them, from the depot. The correctness of the C.A. certificate remains unchallenged by the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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