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of <h1>CEGAT Allows Appeal on Cash Discount Issue: Uniformity Not Required</h1> The appeal was allowed by CEGAT based on the decision of the Madras High Court, regarding the issue of cash discount not needing to be uniform and known ... Valuation The appeal was filed against an order by the Collector of Central Excise (Appeals), Madras regarding cash discount. The appellants argued that cash discount need not be uniform and was known to the buyer at the time of goods clearance. CEGAT accepted the plea of the appellants based on the decision of the Madras High Court and allowed the appeal on the issue of cash discount.
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