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2011 (6) TMI 659 - CESTAT, NEW DELHIStay - Cash Discount/Prompt Payment Discount - Quantity Discount - allegation of the department that the Cash Discount/Prompt Cash Discount and Quantity Discount; which were claimed by the appellant, have not been passed on by them to their buyers – Held that:- appellant as per their Quantity Discount Policy, had fixed the rates of quantity discounts based on the quantity purchased by a customer during a month and accordingly, the quantum of Quantity Discount available to a customer was being determined at the end of the month and at that stage, the discount was being passed on by issuing a credit notes to the customers and to that extent, the amount was being deducted from the total assessable value. Just because the quantity discount was not being mentioned in the individual invoices during the month, the same could not be denied, requirement of pre-deposit of duty demand, interests and penalty is waived, stay applications are allowed
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