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TMI Blog2017 (2) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... ior to clearance or removal and if it is passed on to the buyers in terms of Section 4 of the Central Excise Act, 1944 and the discount have been passed on. The first condition to avail the quantity discount that it is known prior to the clearance is fulfilled, the second condition that the same is passed on to the buyers is not fulfilled in the instant case - discount not allowed - appeal dism ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared the quantity discount available to various products. It was observed that the appellants wee clearing the goods to their own depot after availing the quantity discounts offered to various buyers. Demand show-cause notices were issued seeking to deny the quantity discount availed by the appellant in respect of clearance made to their own depot as there was no sale involved at the time of clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Court in the case of Century Laminating Co. Ltd. - 2006 (198) ELT 321 (SC) . He argued that in the said case it has been held that when wholesale price was ascertainable at the factory gate then duty is to be levied only at that price, prior to amendment made in 1996. Learned Counsel also relied on decision of the Hon'ble Apex Court in the case of Elgi Equipments Ltd. - 2007 (215) ELT 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Act, 1944. Therefore, the same is an admissible discount. However, the issue at hand is if the said quantity discount can be claimed in respect of clearance made to own depots. In such case, there is no sale involved and the discount though known at the time of clearance is not passed onto the buyers. The sales are actually made in retail from the depot at the retail sale price. The bu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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