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2017 (8) TMI 511 - CESTAT BANGALOREValuation - includibility - stand of the department is that certain deductions like trade discount, extra trade discount and additional trade discount claimed from the wholesale price is not permissible in respect of retail sale clearances - Held that: - the issue in the present case is no more res integra and has been settled by the Hon'ble Supreme Court in the case of Metal Box Ltd. Vs. Collector of Central Excise, Madras [1995 (1) TMI 380 - SUPREME COURT], where it was held that Tribunal was in error in taking the view that as trade discount was uniformly not given to all its customers by the assessee, it was not a permissible deduction and it had to be reloaded in the price of the excisable goods - appeal dismissed - decided against Revenue.
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