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2011 (5) TMI 775 - AT - Central ExciseTrade discount - appellant had given quantity discount to their customers as per their quantity discount schemes - price charged was for quantity lesser than the quantity actually supplied, which has the effect of reducing the net sale price - contention of the department is that the deduction of quantity discount cannot be allowed, as the same was not mentioned in the Central Excise invoices issued at the time of clearance from the factory – Held that:- in the case of UOI vs. Madras Rubber Factory (1995 - TMI - 44005 - SUPREME COURT OF INDIA) deduction of trade discounts known and understood at the time of removal of goods is permissible even if the same are quantified later and in para 58 and 60 of the judgement with regard to 'turnover discount' has held that though the turnover discount is determined on half yearly basis depending upon the volume of purchases made by the dealers, its deductions is permissible as it is known and understood at the time of removal of the goods, though it is quantified later, matter is remanded to the original adjudicating authority for denovo adjudication in accordance with the ratio of judgement of the Hon'ble Supreme Court in the case Madras Rubber Factory, appeal stand disposed of
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