Commissioner of C. Ex. and Cus. vs Ador Welding Ltd.

The Respondent herein was supplying goods to one M/s. Ador Fontech Limited giving 45 percent trade discount. However, without any quarrel on this aspect, show cause notice was served upon the Respondent raising another dispute, which pertained to extra trade discount of 10 percent. It was also alleged that the Respondent and the said purchaser were related persons. The demand in the show cause notice was confirmed by the Commissioner vide order dated 25-6-2003. The said order was challenged by the Respondent by filing appeal before the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as ''CESTAT'') which, vide the impugned order, allowed the appeal preferred. CESTAT has found that the Respondent and the purchaser, to whom the supplies were made, are not related persons. In respect of extra trade discount of 10 percent, the explanation given by the Respondent stating that this additional 10 percent includes an amount for holding seminars, publicity and marketing, has been accepted.

These are pure finding of facts and no substantial question of law is involved. We, thus, do not find any merit in this appeal which is accordingly, dismissed.