https://www.taxtmi.com/caselaws?id=346453 The Tribunal upheld the impugned order by dismissing the Revenue's appeal, emphasizing the importance of business expediency in offering special trade discounts to wholesale buyers. The judgment clarified that lack of uniformity in trade discounts does not disqualify them from being excluded for determining the assessable value under the Central Excise Act, as long as they are not based on extra-commercial considerations. The decision reaffirmed principles set by the Supreme Court and highlighted the legality of deductions for arriving at the assessable value in cases involving wholesale and retail sales. en-us Tue, 02 May 2017 00:00:00 +0530 Wed, 16 Aug 2017 08:27:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346453 The Tribunal upheld the impugned order by dismissing the Revenue's appeal, emphasizing the importance of business expediency in offering special trade discounts to wholesale buyers. The judgment clarified that lack of uniformity in trade discounts does not disqualify them from being excluded for determining the assessable value under the Central Excise Act, as long as they are not based on extra-commercial considerations. The decision reaffirmed principles set by the Supreme Court and highlighted the legality of deductions for arriving at the assessable value in cases involving wholesale and retail sales. Case-Laws Central Excise Tue, 02 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346453