https://www.taxtmi.com/caselaws?id=91068 The appellate tribunal upheld the lower appellate authority's decision to allow the non-uniform trade discount claimed by the respondents under Section 4 of the Central Excises and Salt Act, 1944. Discounts were deemed admissible if supported by practice, contract, and identifiable at the time and place of delivery. The tribunal dismissed the Revenue's appeal, emphasizing that non-uniformity alone does not render discounts inadmissible, but discounts subject to unmet conditions would be disallowed. The Revenue was directed to comply with the lower authority's directives regarding the grant of discounts. en-us Tue, 11 Mar 1997 00:00:00 +0530 Thu, 13 Oct 2011 15:50:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91068 The appellate tribunal upheld the lower appellate authority's decision to allow the non-uniform trade discount claimed by the respondents under Section 4 of the Central Excises and Salt Act, 1944. Discounts were deemed admissible if supported by practice, contract, and identifiable at the time and place of delivery. The tribunal dismissed the Revenue's appeal, emphasizing that non-uniformity alone does not render discounts inadmissible, but discounts subject to unmet conditions would be disallowed. The Revenue was directed to comply with the lower authority's directives regarding the grant of discounts. Case-Laws Central Excise Tue, 11 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91068