2005 (2) TMI 676 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CESTAT, Chennai involved a demand of duty on the appellants for the period February to July, 1977 due to denial of 'quantity discount'. The appellants provided free pressure cookers and pressure pans along with their products. The issue was whether the free supply constituted quantity discount. The Tribunal found a strong prima facie case in favor of the appellants based on a cited case law, leading to waiver of pre-deposit and stay of duty recovery until final disposal of the appeal.