9911796707
TMI Blog1981 (9) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... in brief are that M/s. Zandu Pharmaceuticals Works Ltd., Bombay (hereinafter called the party) are manufacturers of drugs falling under Tariff Item 68 of Central Excise Tariff. In the assessable value declared by them they claimed deduction of a discount of 10% which was disallowed by the Asstt. Collector. In the appeal filed against this order of the Asstt. Collector the Appellate Collector allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time of the personal hearing the party has stated that there was some confusion in the presentation of the facts by them at the original and appellate stages and hence the lower authorities could not properly appreciate the pattern of the sales followed by them. They have stated that the pattern of sales followed by them was that about 80% of the goods were sold to the wholesale dealers outside B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the year. Thus as per the contracts they had agreed to allow the discounts as shown below :- (a) On the Annual Turnover of ₹ 1,000/- and above at 1% (b) On the Annual Turnover of ₹ 2,500/- and above at 2% (c) On the Annual Turnover of ₹ 3,000/- and above at 2 1/2% (d) On the Annual Turnover of ₹ 4,000/- and above at 3% (e) On the Annual T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 18-11-1980 by which they explained the pattern of sales, as well as the invoices for the relevant periods were produced before the Divisional Asstt. Collector as per the directions of the Government, and the Collector of Central Excise, Bombay, has confirmed after verification of the invoices that the facts reported by the party are correct. Government observe that the pattern of deferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction. 4. Government accordingly dispose of the review proceedings as well as the revision application by holding that the party should be given the benefit of deduction of discount actually allowed by them in their sales. Since the quantum of discount given varies from dealer to dealer depending upon the sales to them, the exact amount of discount should be determined in each case by the As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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