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2008 (10) TMI 195 - AT - Central ExciseProvisional Assessment – Quantity Discount – Cash Discount – Earlier department disallowed abatements towards cash discount, quantity discount etc which resulted in demand of differential duty. The demand was contested. In appeal the claim of the assessee was allowed – assessee was not possessed of actuals of discounts at the time of clearance of the goods to their depot/consignment agents and hence sought permission of the Department for provisional assessment – department denied the provisional assessment – held that provisional assessment is allowed.
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