1977 (7) TMI 57 - CGOVT - Central Excise

Summary

The Government of India rejected a revision application regarding trade discount admissible for abatement under the Central Excises and Salt Act, 1944. Quantity discount must be given outright at the time of removal of goods to be admissible. The revision application was rejected because the quantity discount in this case was based on a contingency and not given outright at the time of removal of goods.