CESTAT Allows Excise Appeal as Trade Discount Not Proven as Additional Consideration

Mahanagar Gas Ltd Vs Commissioner of Central Excise (CESTAT Mumbai) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, heard an appeal against an Order-in-Appeal dated 11.07.2016 passed by the Commissioner (Appeals), Central Excise, Mumbai. The Commissioner (Appeals) had partly allowed the assessee’s appeal by setting aside the penalty but had upheld the demand of excise duty along with interest. The appellant, engaged in the manufacture and supply of Compressed Natural Gas (CNG), had entered into an agreement with Navi Mumbai Municipal Transport (NMMT) for supply of CN...