TMI Blog1996 (8) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... e minimum purchases per quarter of the products Hacksaw Blades and Tool Bits etc. The discount was not reflected in the price lists and the appellants paid Central Excise duty without taking this discount into account. At the end of the quarter they filed refund claims which were rejected by the jurisdictional Assistant Collector. On appeal, the Collector of Central Excise (Appeals) observed that the appellants had not claimed the turnover discount in their price list and they did not get it approved from the proper officer. He further observed that the allowance of this discount was not known to the Central Excise Department before or after the time of removal because the appellants had not declared such discount in the price list. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of the goods, if established under agreements or under terms of sale or by established practice, the allowance and the nature of the discount being known at or prior to the removal of the goods. Such Trade Discounts shall not be disallowed only because they are not payable at the time of each invoice or deducted from the invoice price. 5. It is seen from the price lists on record (refer pages 44-46 of the paper book) that the assessee had lodged their claim with regard to turnover discount in the price list itself. In the Remarks column they have submitted as under :- We are filing the price under protest and claiming only 1.5% discount as approved by the Assistant Collector, Central Excise, Surat and reserve our right to claim ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are under protest and as such the claim will not be hit by time bar is also not acceptable as the time bar is statutory thing as laid down in the Central Excise Rules, and it cannot be altered as per convenience in any particular case, to a particular manufacturer. He has not disputed the fact that the price lists were filed under protest. 8. From the facts on record it is clear that the turnover discount was known and understood at the time of removal of the goods but it was quantifi- ed later. Keeping in view the clarificatory order of the Supreme Court in the Bombay Tyre International case referred to above, on merits the claim is allowable. 9. Coming to the aspect of limitation we find that although the assessee had remarked in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
