https://www.taxtmi.com/caselaws?id=340264 The Tribunal rejected the appellant's argument that the cash discount offered to dealers making advance payments should not be included in the assessable value for duty liability under Rule 6 of the Central Excise Valuation Rules, 2000. It held that the cash discount constituted a special discount offer and should be considered in determining duty liability. As a result, the assessee's appeals were dismissed, and the Revenue's appeals were upheld, affirming the duty liability on cash discounts extended to dealers making advance payments. en-us Mon, 06 Mar 2017 00:00:00 +0530 Tue, 11 Apr 2017 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340264 The Tribunal rejected the appellant's argument that the cash discount offered to dealers making advance payments should not be included in the assessable value for duty liability under Rule 6 of the Central Excise Valuation Rules, 2000. It held that the cash discount constituted a special discount offer and should be considered in determining duty liability. As a result, the assessee's appeals were dismissed, and the Revenue's appeals were upheld, affirming the duty liability on cash discounts extended to dealers making advance payments. Case-Laws Central Excise Mon, 06 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340264