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1997 (6) TMI 99 - CEGAT, NEW DELHIExtract: .......he framework of proviso (3) to Section 4(1)(a) of Central Excise Act, 1944 and therefore, the discounts granted should be allowed. There is no justification to restrict discount to 5 in respect of all buyers and demand differential duty in the above case. 5. emsp For the reasons indicated above, we set aside the impugned order and allow the appeal.
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