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2000 (4) TMI 121 - AT - Central Excise

  1. 2017 (3) TMI 767 - AT
The dispute in the case was regarding a 2% discount given to buyers for advance payment. The Tribunal ruled that the discount, although labeled as an 'advance payment discount', was essentially a cash discount and eligible for deduction in the assessable value. The appeal of the Revenue was dismissed.

 

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