https://www.taxtmi.com/caselaws?id=86812 Trade discount at different rates for distinct classes of buyers could not be confined to a uniform 5% where the buyers were not similarly situated, including differences in delivery arrangements and transportation burden. The show cause notice also failed to allege any basis relating to buyer deposits, so that ground could not be relied upon without giving the assessee an opportunity to meet it. Differential discount for distinct buyer classes was treated as consistent with the statutory valuation framework under excise law, and the restriction to 5% with consequential demand of differential duty was not justified. en-us Mon, 02 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 15:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86812 Trade discount at different rates for distinct classes of buyers could not be confined to a uniform 5% where the buyers were not similarly situated, including differences in delivery arrangements and transportation burden. The show cause notice also failed to allege any basis relating to buyer deposits, so that ground could not be relied upon without giving the assessee an opportunity to meet it. Differential discount for distinct buyer classes was treated as consistent with the statutory valuation framework under excise law, and the restriction to 5% with consequential demand of differential duty was not justified. Case-Laws Central Excise Mon, 02 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86812