https://www.taxtmi.com/caselaws?id=4434 The Tribunal upheld the adjudicating authority's decision to limit the special discount given to customer M/s. L & T to 20%, aligning it with discounts provided to other buyers. The Tribunal determined that the extra discount was intended for sales promotion activities, which were not obligatory for other buyers, and thus, the higher discount was not permissible. Additionally, the Tribunal clarified that the special discount could not be categorized as a quantity discount due to the absence of specified minimum purchase requirements for L & T. Consequently, the Revenue's appeals were allowed, and the special discount was restricted to 20% for all buyers. en-us Tue, 26 Feb 2008 00:00:00 +0530 Wed, 02 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4434 The Tribunal upheld the adjudicating authority's decision to limit the special discount given to customer M/s. L & T to 20%, aligning it with discounts provided to other buyers. The Tribunal determined that the extra discount was intended for sales promotion activities, which were not obligatory for other buyers, and thus, the higher discount was not permissible. Additionally, the Tribunal clarified that the special discount could not be categorized as a quantity discount due to the absence of specified minimum purchase requirements for L & T. Consequently, the Revenue's appeals were allowed, and the special discount was restricted to 20% for all buyers. Case-Laws Central Excise Tue, 26 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4434