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2005 (3) TMI 528 - CESTAT, MUMBAIExtract: .......t allowed should be known and understood prior to removal of goods and subsequent discounts negotiated over telephone or across the counter cannot be known prior to removal of goods. Therefore, they are not permissible and we accept the Revenue rsquo s contention in this regard and set aside the discount given in excess of 10 and allow the appeals.
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