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2017 (3) TMI 716 - AT - Central ExciseValuation - quantity discount - demand of differential duty on the ground that the bonus/discount scheme was not operational during the impugned time - appellant claim that duty is to be assessed on transaction value and that the goods were subject to sale at ‘maximum retail price’ printed on the packaging - Held that: - reliance was placed in the case of M/s. Biochem Pharmaceutical Industries Versus Commissioner of Central Excise, Mumbai-III [2016 (3) TMI 664 - CESTAT MUMBAI], where it was held that quantity discount was correctly claimed by the appellant as the same was claimed at the time of sale of the goods - demand set aside - appeal allowed - decided in favor of appellant.
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