1997 (10) TMI 179

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..... per : G.A. Brahma Deva, Member (J)]. The issue relates to the quantity discount. The Assistant Collector has rejected the claim of the party on the ground that copy of the Scheme of quantity discount was not produced. On an appeal filed by the party, the Collector being satisfied with the claim of the assessee on seeing Part II price list, allowed the appeal on the ground that Trade discount .....

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..... he buyer at the time of clearance as Part II price is different from Part I. Part I price list can be considered as right in rem and Part II can be referred to as right in personam. With reference to Part II the persons entered into the contract and dealing the goods must be aware of the terms of the contract. In right in rem it must be known to the public at large. As can be seen from the Part II .....

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