2000 (10) TMI 330 - AT - Central Excise

Summary

The case involved a dispute over the differential discount given by M/s. Indian Petrochemical Corporation Limited to Gujarat State Fertiliser Corporation Limited and Gujarat Alkali & Chemicals Limited. The Collector (Appeals) justified the higher discount to GSFC due to larger quantity purchased and the hazardous nature of the product. The department argued that the discount was due to extra commercial consideration, but the Tribunal dismissed the appeal, stating that the discount was justifiable.