https://www.taxtmi.com/caselaws?id=361293 The Tribunal upheld the decision of the Ld. Commissioner (Appeals) regarding the duty demand for free quantity supplied and the admissibility of discounts for deduction from the transaction value. It was found that the free supplies were given as quantity discounts and were part of a trade strategy, supported by relevant circulars and judicial precedents. The discounts were considered admissible for deduction under the Central Excise Act, 1944, based on commercial considerations and trade practices, leading to the dismissal of the Revenue's appeal. en-us Thu, 22 Mar 2018 00:00:00 +0530 Tue, 05 Jun 2018 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361293 The Tribunal upheld the decision of the Ld. Commissioner (Appeals) regarding the duty demand for free quantity supplied and the admissibility of discounts for deduction from the transaction value. It was found that the free supplies were given as quantity discounts and were part of a trade strategy, supported by relevant circulars and judicial precedents. The discounts were considered admissible for deduction under the Central Excise Act, 1944, based on commercial considerations and trade practices, leading to the dismissal of the Revenue's appeal. Case-Laws Central Excise Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361293