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TMI Blog2006 (9) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 - Final Order No. 787/2006-EX(PB), - Dated:- 25-9-2006 - [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused the record. 2.The case is before us on remand by the Hon'ble Supreme Court vide judgment dated 26th April 2001 [2001 (130) E.L.T. 721 (S.C.)]. The issue for consideration is quantity discount. The direction of the Hon'ble Supreme Court may be read :- "So far as qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts are permissible deduction from sale price while fixing the assessable value. In regard to quantity discount in particular, it is being pointed out that appellants' eligibility for that discount remains judicially approved through several judgments of the Tribunal and the Hon'ble Supreme Court. Reference in this regard is being made to the judgment dated 4th August 2005, the Hon'ble Supreme Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. SDR would point out that the materials relied upon by the appellant do not indicate the rate at which the quantity discount is being given from time to time and other particulars. He would also point out that the appellant has not filed any circular or any such general communication to prove the basis of the quantity discount or that it was known to the trade. 5.We may read the objection ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did not contain any mention of that discount. That too, despite the observation in the order itself that, through credit notes, the discount was being passed on. Thus, the objection was only that discount should be mentioned in each of the sale invoices. 7.The above objection is not sustainable. It is in the nature of a quantity discount that it would accrue only upon the purchase of a given qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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