https://www.taxtmi.com/caselaws?id=777512 CESTAT allowed the appeal, setting aside impugned orders that disallowed cash discounts from transaction value and invoked extended limitation. Tribunal found cash discounts were pre-declared, uniformly available to buyers paying advances or timely consideration, and Revenue produced no evidence that advances affected the price apart from prescribed discounts. Rule 6 invocation was unjustified. Commissioner (Appeals) had correctly treated cash discounts as admissible deductions for the period in issue, and the extended period reliance was held unsustainable. en-us Fri, 29 Aug 2025 00:00:00 +0530 Mon, 01 Sep 2025 08:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777512 CESTAT allowed the appeal, setting aside impugned orders that disallowed cash discounts from transaction value and invoked extended limitation. Tribunal found cash discounts were pre-declared, uniformly available to buyers paying advances or timely consideration, and Revenue produced no evidence that advances affected the price apart from prescribed discounts. Rule 6 invocation was unjustified. Commissioner (Appeals) had correctly treated cash discounts as admissible deductions for the period in issue, and the extended period reliance was held unsustainable. Case-Laws Central Excise Fri, 29 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777512