2000 (10) TMI 541 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Mumbai addressed the eligibility of various discounts for deduction from the assessable value of goods manufactured by the appellant. Discounts including annual incentives, no goods return discount, no hundi return discount, quantity discount, and exclusive dealer discount were considered. The Tribunal allowed all these discounts for deduction, setting aside the impugned order.