https://www.taxtmi.com/caselaws?id=212231 The Tribunal allowed the deduction of quantity discount in Central Excise duty calculation, stating that known and understood trade discounts at the time of goods removal are permissible. It ruled that mentioning quantity discount in factory clearance invoices is not mandatory if the discount scheme is known and understood at the time of sale. The Tribunal directed the original authority to investigate the existence and compliance of the quantity discount policy and address unjust enrichment concerns, remanding the case for fresh adjudication in accordance with the Supreme Court's decision. en-us Wed, 11 May 2011 00:00:00 +0530 Tue, 11 Jun 2013 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212231 The Tribunal allowed the deduction of quantity discount in Central Excise duty calculation, stating that known and understood trade discounts at the time of goods removal are permissible. It ruled that mentioning quantity discount in factory clearance invoices is not mandatory if the discount scheme is known and understood at the time of sale. The Tribunal directed the original authority to investigate the existence and compliance of the quantity discount policy and address unjust enrichment concerns, remanding the case for fresh adjudication in accordance with the Supreme Court's decision. Case-Laws Central Excise Wed, 11 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212231