9911796707
Advanced Search 
TMI Blog2006 (9) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... remand by the Hon'ble Supreme Court vide judgment dated 26th April 2001 [2001 (130) E.L.T. 721 (S.C.)]. The issue for consideration is quantity discount. The direction of the Hon'ble Supreme Court may be read :- "So far as quantity discount is concerned, learned counsel for the assessee and the learned Attorney General are agreed that the order under challenge should be set aside (insofar as it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity for that discount remains judicially approved through several judgments of the Tribunal and the Hon'ble Supreme Court. Reference in this regard is being made to the judgment dated 4th August 2005, the Hon'ble Supreme Court in Appeal No. 6611-6612/99 - CCE v. M/s. Hindustan Lever Ltd. [2005 (189) E.L.T. A148 (S.C.)]. Reference is also made to the decision of this Bench in Appeal No. E/616 & 68 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iculars. He would also point out that the appellant has not filed any circular or any such general communication to prove the basis of the quantity discount or that it was known to the trade. 5.We may read the objection taken in the impugned order first:- "As regards quantity discount the same is nowhere mentioned in the invoice. Though bulk discount are generally admissible in course of trade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion was only that discount should be mentioned in each of the sale invoices. 7.The above objection is not sustainable. It is in the nature of a quantity discount that it would accrue only upon the purchase of a given quantity and that quantity may be reached only over a period of time. In respect of consumer goods, where delivery is on a regular basis, it is to be expected that quantity discount ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
