https://www.taxtmi.com/caselaws?id=438964 The tribunal held that the discount offered to distributors is a legitimate trade discount and not includable in the assessable value for excise duty. The expenses on installation and after-sale services during the warranty period, being post-manufacturing activities, are also not includable. Consequently, the demand for excise duty and penalties was deemed unsustainable. The appeals were allowed, and the impugned order-in-original was rejected. en-us Thu, 08 Jun 2023 00:00:00 +0530 Tue, 13 Jun 2023 21:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438964 The tribunal held that the discount offered to distributors is a legitimate trade discount and not includable in the assessable value for excise duty. The expenses on installation and after-sale services during the warranty period, being post-manufacturing activities, are also not includable. Consequently, the demand for excise duty and penalties was deemed unsustainable. The appeals were allowed, and the impugned order-in-original was rejected. Case-Laws Central Excise Thu, 08 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438964