https://www.taxtmi.com/caselaws?id=41946 Trade discount was relevant to excise valuation of footwear under Section 4 where the department had adopted a rough and ready average basis for the class of goods. The authorities could not apply a uniform 6% discount to the petitioner's footwear generally and then deny the same treatment to Miners' Boots without first reconciling that approach with the earlier Board order and the statutory valuation basis. On the record, the denial of trade discount was not sustainable; the impugned orders were quashed and the matter was remitted for fresh adjudication after considering the prior Board order and hearing the petitioner. en-us Wed, 29 Apr 1987 00:00:00 +0530 Tue, 08 Jun 2010 11:33:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41946 Trade discount was relevant to excise valuation of footwear under Section 4 where the department had adopted a rough and ready average basis for the class of goods. The authorities could not apply a uniform 6% discount to the petitioner's footwear generally and then deny the same treatment to Miners' Boots without first reconciling that approach with the earlier Board order and the statutory valuation basis. On the record, the denial of trade discount was not sustainable; the impugned orders were quashed and the matter was remitted for fresh adjudication after considering the prior Board order and hearing the petitioner. Case-Laws Central Excise Wed, 29 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41946