1997 (6) TMI 99 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of a footwear manufacturer regarding the deduction of trade discount. The lower authorities had restricted the discount to 5%, but the Tribunal found that the varying discounts offered were justified based on different classes of buyers and transportation costs. The Tribunal set aside the order and allowed the appeal. (Case Citation: 1997 (6) TMI 99 - CEGAT, New Delhi)