1995 (11) TMI 266 - AT - Central Excise

Summary

The appellate tribunal dismissed the department's appeal against the Collector (Appeals), Madras' order disallowing discounts on stock transfers to depots. The Assistant Collector disallowed the discount as it was not uniform, but the Collector (Appeals) found this decision incorrect in law. The assessable value determined under Section 4(1)(a) of the Act governs clearances to sales depots, and discounts were allowed by the Assistant Collector. The tribunal upheld the Collector (Appeals) decision, dismissing the department's appeal.