https://www.taxtmi.com/caselaws?id=114733 The Tribunal ruled in favor of the appellants in a case concerning the inclusion of an additional discount in the assessable value for excise duty. The Tribunal held that the discount given to a specific buyer was a trade discount and not an extra commercial consideration, therefore not subject to excise duty. The Tribunal found no suppression of facts and allowed the appeal, providing relief against the demand of duty, penalty, and interest imposed by the Department. en-us Wed, 29 Sep 2004 00:00:00 +0530 Sat, 19 May 2012 14:55:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114733 The Tribunal ruled in favor of the appellants in a case concerning the inclusion of an additional discount in the assessable value for excise duty. The Tribunal held that the discount given to a specific buyer was a trade discount and not an extra commercial consideration, therefore not subject to excise duty. The Tribunal found no suppression of facts and allowed the appeal, providing relief against the demand of duty, penalty, and interest imposed by the Department. Case-Laws Central Excise Wed, 29 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114733