2004 (7) TMI 465 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled that trade discounts on tailor-made goods sold through dealers are not permissible, following the Apex Court decision in Seshasayee Paper and Boards Ltd. v CCE [1990 (47) E.L.T. 202]. The Tribunal upheld the lower authorities' decision to disallow the trade discount in this case.