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TMI Blog1981 (12) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... cs falling under Tariff Item 14F, filed a price list with graded system of discount (quantity discount ranging from 5% to 20%) for various kinds of products produced by them. The local Departmental Officers on verification of the invoices and gate passes found that the graded maximum discount of 20% was allowed only to one buyer viz. M/s. S.T.S.R. Co. Kumbakonam, a firm owned by the husband of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the view that there was no evidence to show that graded discounts were not allowed to all independent buyers, on a uniform basis. 3. The Government of India, on examination of all the records of the case, considered the order-in-appeal fit for review and accordingly, in exercise of the suo-moto powers of revision under Section 36(2) of the Central Excise and Salt Act, 1944, issued a show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r buyers were all small medium scale traders who did not venture to buy 200 dozens and more to avail of the 20% discount. Govt. observe that while denying the allegations, the party has neither furnished any plausible explanation nor produced any documentary evidence in refutation of the specific allegations contained in paras 2-3 of the show cause notice. As regards the party s submission, vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes that they had entered into an oral agreement with M/s. Viniba Products (the party) that they will be given commission of 12 1/2% on the list price irrespective of the quantity lifted by them. It is thus evident that in the case of M/s. Chetan Co. the discount of 20% was denied to them by spiltting the size of their consignments to less than 200 dozens per despatch and thus the discount was n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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