2001 (6) TMI 544 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore found that sales through depots with a 22% trade discount at factory gate clearance were not permissible. The Commissioner (Appeals) upheld this decision, but the Tribunal set it aside and restored the Assistant Collector's order, allowing the 22% discount on removals to the depots. The appeal was allowed.