1982 (2) TMI 77 - HC - Central Excise

Summary

The appellant challenged a judgment regarding deduction of commission under the Central Excises and Salt Act, 1944. The court dismissed the appeal, stating that commissions paid to agents cannot be treated as trade discounts for excise duty assessment. The decision of the Supreme Court in A.K. Roy & Anr. v. Voltas Ltd. does not support the appellant's contention. No other points were raised in the appeal.