https://www.taxtmi.com/caselaws?id=344050 The Tribunal upheld the impugned orders and dismissed the appeals, ruling that the appellant is not liable to pay duty on the quantity discount offered to dealers/distributors. The decision was based on the interpretation that there is no provision in Section 4A to allow deduction for quantity discounts, with the assessable value deemed equal to the declared retail price as per the Larger Bench judgment. The Tribunal emphasized that the M.R.P. is the sole consideration for determining the assessable value under Section 4A, and as the goods were not provided free of cost to the end customer, the appeal was dismissed in line with established precedents. en-us Mon, 05 Jun 2017 00:00:00 +0530 Fri, 18 Aug 2017 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344050 The Tribunal upheld the impugned orders and dismissed the appeals, ruling that the appellant is not liable to pay duty on the quantity discount offered to dealers/distributors. The decision was based on the interpretation that there is no provision in Section 4A to allow deduction for quantity discounts, with the assessable value deemed equal to the declared retail price as per the Larger Bench judgment. The Tribunal emphasized that the M.R.P. is the sole consideration for determining the assessable value under Section 4A, and as the goods were not provided free of cost to the end customer, the appeal was dismissed in line with established precedents. Case-Laws Central Excise Mon, 05 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344050