1990 (7) TMI 119 - HC - Central Excise

Summary

The petitioner sought to quash an order denying excise duty exemption on 'trade discount'. The court ruled in favor of the petitioner, stating that duty cannot be levied on trade discounts. The court quashed the order and directed the respondents to return the amount within two months. Failure to do so would result in liability to pay interest. The original petition was allowed with no costs.