https://www.taxtmi.com/caselaws?id=325480 The Tribunal ruled in favor of the appellant, allowing the appeal against the disallowance of quantity discount by the Revenue. It was held that the discount was declared before the sale through distributors, supporting the appellant's position. The Tribunal emphasized that the transaction value for excisable goods should be determined at the time of removal from the factory or depot, considering the agreed contractual price and known discounts. The judgment affirmed the appellant's right to claim the quantity discount, highlighting the importance of accurately calculating the transaction value at the time of sale. en-us Fri, 08 Jan 2016 00:00:00 +0530 Tue, 08 Nov 2016 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325480 The Tribunal ruled in favor of the appellant, allowing the appeal against the disallowance of quantity discount by the Revenue. It was held that the discount was declared before the sale through distributors, supporting the appellant's position. The Tribunal emphasized that the transaction value for excisable goods should be determined at the time of removal from the factory or depot, considering the agreed contractual price and known discounts. The judgment affirmed the appellant's right to claim the quantity discount, highlighting the importance of accurately calculating the transaction value at the time of sale. Case-Laws Central Excise Fri, 08 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325480