2010 (12) TMI 1134 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT CHENNAI allowed discounts offered by assessees to consignment agents. The discounts were disallowed by the adjudicating authority but deemed permissible as the consignment agent was the buyer/customer. The Tribunal upheld the lower appellate authority's decision, stating the consignment agent was not related to the manufacturer/assessee.