Trade discounts deductible before excluding Excise duty per landmark judgment. Superintendent's disallowance overturned.

The judgment in Collector of Central Excise, New Delhi v. Shri K.K. Kapoor (1978) held that trade discount should be deducted from the normal price before excluding Excise duty. The Superintendent's order disallowing discount on Excise duty was deemed legally incorrect. The appeals were admitted and the orders set aside.

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The judgment in Collector of Central Excise, New Delhi v. Shri K.K. Kapoor (1978) held that trade discount should be deducted from the normal price before excluding Excise duty. The Superintendent's order disallowing discount on Excise duty was deemed legally incorrect. The appeals were admitted and the orders set aside.

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