https://www.taxtmi.com/caselaws?id=107090 The Tribunal allowed the appeals, setting aside the impugned orders and providing consequential relief to the appellant. It held that the special rebate offered by the manufacturer to dealers constituted a permissible deduction as a discount for central excise duty purposes. The Tribunal found that the rebate was indeed granted to dealers, intimated to authorities, and actually paid, supporting the conclusion that it qualified as a discount, despite being deposited into a reserve fund. en-us Wed, 11 Sep 2002 00:00:00 +0530 Sat, 17 Mar 2012 15:38:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107090 The Tribunal allowed the appeals, setting aside the impugned orders and providing consequential relief to the appellant. It held that the special rebate offered by the manufacturer to dealers constituted a permissible deduction as a discount for central excise duty purposes. The Tribunal found that the rebate was indeed granted to dealers, intimated to authorities, and actually paid, supporting the conclusion that it qualified as a discount, despite being deposited into a reserve fund. Case-Laws Central Excise Wed, 11 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107090