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<h1>Appellate Tribunal allows appeal on deduction of average discount under Central Excise Act</h1> The Appellate Tribunal CEGAT in New Delhi allowed the appeal challenging the order related to the deduction of average discount under the Central Excise ... Valuation The Appellate Tribunal CEGAT in New Delhi allowed the appeal challenging the order related to the deduction of average discount under the Central Excise Act, 1944. The Tribunal directed approval of the average discount as an admissible deduction subject to verification of actuals and finalization of monthly returns based on actuals. The appeal was allowed.