Excise Demand Set Aside for Ignoring CA-Certified Actual Discount Data without evidence

Hawkins Cookers Limited Vs Commissioner of Central Goods & Service Tax (CESTAT Chandigarh) The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal considered six appeals filed against separate appellate orders upholding provisional assessment orders that had disallowed various post-clearance discounts while finalising assessable value under Section 4 of the Central Excise Act, 1944. The appeals covered different periods from April 2009 to March 2015 and involved duty demands aggregating to several lakhs of rupees. The appellant was engaged in the manufacture and clea...