https://www.taxtmi.com/caselaws?id=87281 Related-person valuation under the Central Excise Act could not sustain the valuation dispute where the show cause notice and impugned orders did not invoke the proviso route for such treatment. The document also affirms that differential discount linked to the quantity or value of clearances is a permissible pricing basis, so different discount rates for different buyers may be valid when supported by the declared discount scheme. On the stated facts, the higher discount granted to one buyer was consistent with that scheme, making the differential discount demand unsustainable. en-us Mon, 15 Sep 1997 00:00:00 +0530 Sat, 03 Sep 2011 18:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87281 Related-person valuation under the Central Excise Act could not sustain the valuation dispute where the show cause notice and impugned orders did not invoke the proviso route for such treatment. The document also affirms that differential discount linked to the quantity or value of clearances is a permissible pricing basis, so different discount rates for different buyers may be valid when supported by the declared discount scheme. On the stated facts, the higher discount granted to one buyer was consistent with that scheme, making the differential discount demand unsustainable. Case-Laws Central Excise Mon, 15 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87281