https://www.taxtmi.com/caselaws?id=101342 Special discount and weight difference discount were treated as deductible from the assessable value of excisable goods where the record showed they were granted in the normal course of wholesale trade, known before removal, and actually passed on. The departmental challenge failed because it did not displace these factual findings or show that the governing Supreme Court parameters were unmet. The impugned order allowing deduction of the claimed discounts was therefore upheld, and the Revenue's appeal was rejected. en-us Tue, 22 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 15:03:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101342 Special discount and weight difference discount were treated as deductible from the assessable value of excisable goods where the record showed they were granted in the normal course of wholesale trade, known before removal, and actually passed on. The departmental challenge failed because it did not displace these factual findings or show that the governing Supreme Court parameters were unmet. The impugned order allowing deduction of the claimed discounts was therefore upheld, and the Revenue's appeal was rejected. Case-Laws Central Excise Tue, 22 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101342