2000 (2) TMI 311 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi considered whether M/s. Anuj Industries were eligible for a 21% trade discount. The Revenue's appeal was rejected as the trade discount was found to be normal and permissible under the law, with no evidence that it was not known at the time of clearance. The higher discount of 40% was disallowed. The appeal filed by the Revenue was rejected.