Revision application denied for failure to provide quantity discount upfront for abatement under Central Excises and Salt Act, 1944.

The revision application was rejected as quantity discount must be given outright at the time of goods removal to be admissible for abatement under the Central Excises and Salt Act, 1944.

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The Government of India rejected a revision application regarding trade discount admissible for abatement under the Central Excises and Salt Act, 1944. Quantity discount must be given outright at the time of removal of goods to be admissible. The revision application was rejected because the quantity discount in this case was based on a contingency and not given outright at the time of removal of goods.

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