2005 (3) TMI 262

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..... Commissioner of Central Excise allowed the assessment of the goods manufactured by the respondent herein provisionally, subject to the condition that no deduction on account of turnover discount is permitted at the time of clearances of goods from their factory to their depots, as the admissibility of such turnover discount is determined at the end of the year. He held that admissibility of the tu .....

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..... o deduction on account of turnover discount is permitted at the time of clearance of goods from the factory of the assessee to their depots or from the depots to their ultimate buyers. Therefore, there is no reason to interfere with the impugned order of the Commissioner (Appeals) which is correct in law. Accordingly, we uphold the impugned order and reject the appeal. - - TaxTMI - TMITax .....

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