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TMI Blog2017 (8) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... the stockist. It is not a discount which is given to the buyer but it is given only to the stockist - Further, it is noted that these facts were not brought to the notice of the Tribunal - appeal dismissed - decided against appellant. - E/715/2006-Mum - Final Order No. A/85343/2017-WZB/EB - Dated:- 12-1-2017 - Shri Ramesh Nair, Member (J) and Raju, Member (T) Shri N.S. Patel, Advocate, fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cumstances, the quantity discount has been allowed. Learned Counsel argued that quantity discount is admissible and should be allowed to the appellant in the instant case also. 3. Learned AR argued that quantity discount is not admissible in the MRP based consignment. For this purpose, he relied on the Larger Bench s decision of the Tribunal in the case of Indica Laboratories Pvt. Ltd. - 2007 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant to the stockist/distributor. For this assertion, learned AR relied on the decision of the Tribunal in the case of Rishabh Instruments Pvt. Ltd. - 2008 (226) E.L.T. 230 (Tri.-Mum.). 4. We have gone through the rival submissions. It is seen that the contract entered into by the appellant with the Government of Maharashtra through the Director, Medical Education and Research, Mumbai, clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is not a discount which is given to the buyer but it is given only to the stockist. Further, it is noted that these facts were not brought to the notice of the Tribunal when the earlier Order No. A/85812/16/EB, dated 8-1-2016 was passed. 5. In view of the above facts, we find no merit in the appeal filed by the appellant. The appeal is therefore dismissed. (Pronounced in Court on 12-1-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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