1997 (10) TMI 179 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the assessee regarding quantity discount claim. The department's appeal was dismissed as trade discount was known to the buyer at the time of clearance based on Part II price list. The claim of the assessee was upheld. (Case citation: 1997 (10) TMI 179 - CEGAT, New Delhi)