https://www.taxtmi.com/caselaws?id=40639 A uniform discount is deductible in excise assessment only where the scheme applies consistently across the relevant class of buyers; because the assessee's discount terms differed between customers inside and outside Uttar Pradesh, the concession lacked uniformity and deduction was denied. On limitation, a short-levy demand had to be raised within the three-month period prescribed by Rule 10 from the date of duty payment; Rule 10A could not be used as a residuary basis to bypass that specific limit. The demand was therefore held time-barred and quashed, notwithstanding the adverse finding on the discount scheme. en-us Tue, 17 Aug 1971 00:00:00 +0530 Wed, 12 May 2010 16:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40639 A uniform discount is deductible in excise assessment only where the scheme applies consistently across the relevant class of buyers; because the assessee's discount terms differed between customers inside and outside Uttar Pradesh, the concession lacked uniformity and deduction was denied. On limitation, a short-levy demand had to be raised within the three-month period prescribed by Rule 10 from the date of duty payment; Rule 10A could not be used as a residuary basis to bypass that specific limit. The demand was therefore held time-barred and quashed, notwithstanding the adverse finding on the discount scheme. Case-Laws Central Excise Tue, 17 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40639