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Central Excise - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Since the appellant has already paid the duty on the entire ...


Appellant Challenges Double Taxation on Quantity Discount; Claims Duty Already Paid on Total Goods Cleared.

September 1, 2016

Case Laws     Central Excise     AT

Since the appellant has already paid the duty on the entire quantity cleared, which include free supply quantity and now demanding duty again on quantity discount would tantamount to subjecting the goods to duty twice, which is not permitted by law. - AT

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