SUPREME INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) HEARD both sides. The issue relates to valuation of agriculture pipes and fittings. The appellants have prayed for the following:

(2.) THE learned advocate for the appellants cites the following decisions in support:

(3.) WE find merit in the submissions made by the appellants. They have passed on the actual discounts through different list price, such discounts have been given regionwise, productwise as well based on previous year's performance. As submitted by them such discounts were earlier approved by the department and no appeals were filed. The discounts were also known prior to removal of goods and indicated in the excise invoices. There is also no evidence of any extra commercial consideration in grant of the impugned discounts. As such, we set aside the impugned order -in -appeal and restore the order -in -original.