2005 (10) TMI 166

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..... e pertains to valuation of excisable goods cleared by the respondents. The Commissioner (Appeals) held that the discount claimed by the respondents is admissible as a trade discount. The department's contention right from the stage of show cause notice was that the discount claimed by the respondents has not been passed on to the customers. The original authority dropped the proceedings initiated .....

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..... d by them were approved by the Department and so the department cannot raise a fresh contention in respect of sales made from their depots. He upheld the order of the lower authority. Hence this appeal by the Revenue. 2. Heard both sides. 3. The facts in this case clearly point out that the respondent has been selling his goods from the factory as well as from his regional depots. The departme .....

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