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2007 (12) TMI 158 - CESTAT MUMBAIQuantity discount - once the discounts were additional, the eligibility to the same could have been checked only at the end of F.Y., when only the turnover of customers could have been known - mere filing of price declaration and RT 12 returns for a limited period do not help their case - appellants were not passing on the discounts came to dept. notice, only in investigations, not earlier- hence demand is justified both on merits s well as the limitation – matter remanded for recomputation
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