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2017 (8) TMI 690 - AT - Central ExciseValuation - Discount - allowability - the appellant offered quantity discount of 20% to distributors/stockist - Held that: - From the contract, it is clear that the so-called 20% quantity discount is not a quantity discount but a commission offered to the stockist. It is not a discount which is given to the buyer but it is given only to the stockist - Further, it is noted that these facts were not brought to the notice of the Tribunal - appeal dismissed - decided against appellant.
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