2002 (1) TMI 713 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the respondent, a paper manufacturer, allowing special discounts and weight difference discounts on excisable goods. The Commissioner upheld the appeal, stating that the discounts were known prior to goods removal. The Tribunal found no evidence to dispute the discounts, following the Supreme Court decision in Union of India v. Bombay Tyre International. The appeal by the Revenue was rejected, upholding the Commissioner's decision.