1997 (3) TMI 190 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal regarding disallowed trade discount as the partners of the assessees and M/s. United Sales Agencies were not found to be related persons. The Tribunal held that there was no evidence of mutuality of interest or money flow back between the two units, so the trade discount should not be disallowed. The appeal was accepted, and the trade discount was allowed.