https://www.taxtmi.com/caselaws?id=122478 The judgment settled proceedings under Show Cause Notices for duty demand against two units of a company. The applicants were granted abatements like cash discounts, with a dispute over eligibility for quantity discounts. The Bench found in favor of the applicants, extending the benefit of quantity discounts. The applicants were required to pay simple interest on the duty portion retained and were granted immunities from fine, penalty, and prosecution. The settlement included payment of the differential duty and interest at 10% per annum, under the Central Excise Act, with a caution against fraud or misrepresentation. en-us Mon, 17 Apr 2006 00:00:00 +0530 Tue, 14 Aug 2012 10:11:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122478 The judgment settled proceedings under Show Cause Notices for duty demand against two units of a company. The applicants were granted abatements like cash discounts, with a dispute over eligibility for quantity discounts. The Bench found in favor of the applicants, extending the benefit of quantity discounts. The applicants were required to pay simple interest on the duty portion retained and were granted immunities from fine, penalty, and prosecution. The settlement included payment of the differential duty and interest at 10% per annum, under the Central Excise Act, with a caution against fraud or misrepresentation. Case-Laws Central Excise Mon, 17 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122478