https://www.taxtmi.com/caselaws?id=54490 Quantity discount schemes supported by circulars and invoices were treated as admissible where the supplies were in substance discounts known at the time of clearance. The temporary arrangement allowing distributors to use existing stock and later replenish it was viewed as part of the scheme, not as a permanent or impermissible device. In the absence of any finding that goods were cleared in excess of the permitted quantity without duty payment, the duty demand and penalty were held unsustainable, and the later period had also been decided favourably in appellate proceedings. en-us Tue, 12 Apr 2005 00:00:00 +0530 Wed, 20 Oct 2010 13:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54490 Quantity discount schemes supported by circulars and invoices were treated as admissible where the supplies were in substance discounts known at the time of clearance. The temporary arrangement allowing distributors to use existing stock and later replenish it was viewed as part of the scheme, not as a permanent or impermissible device. In the absence of any finding that goods were cleared in excess of the permitted quantity without duty payment, the duty demand and penalty were held unsustainable, and the later period had also been decided favourably in appellate proceedings. Case-Laws Central Excise Tue, 12 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54490