https://www.taxtmi.com/caselaws?id=44935 The Court upheld the petitioner's claim that excise duty should be payable on the discounted value of goods, even if customers did not avail the discount. The Department was directed to follow previous judgments and refrain from issuing show cause notices demanding duty payment on goods where discounts were not utilized. The Court emphasized that the Department was bound by the decisions of the Appellate Authority, Bombay High Court, and Supreme Court, disposing of the writ petitions in favor of the petitioner. en-us Mon, 23 Feb 1998 00:00:00 +0530 Wed, 07 Jul 2010 11:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44935 The Court upheld the petitioner's claim that excise duty should be payable on the discounted value of goods, even if customers did not avail the discount. The Department was directed to follow previous judgments and refrain from issuing show cause notices demanding duty payment on goods where discounts were not utilized. The Court emphasized that the Department was bound by the decisions of the Appellate Authority, Bombay High Court, and Supreme Court, disposing of the writ petitions in favor of the petitioner. Case-Laws Central Excise Mon, 23 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44935