2000 (5) TMI 736

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The dispute involved in the present appeal is as regards the deduction of the special discount and qualifying (quantity incentive) from the assessable value of the paper, in the manufacture of which the appellants are engaged. The appellants have contended that the special discount was allowed to a particular....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner (Appeals) that special discount was not claimed by the appellants in para 4. 4. 3.1 is contrary to facts. Similarly he observes that Commissioner (Appeals) has also referred to the fact that in the letter claiming rebate of Rs. 400/- per ton in respect of the old stock, it was written by the customer that this letter is strictly confidential not to be circulated except of prices. From this he ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ds the quantity incentive and that the same is available uniformly to all buyers as a normal trade practice. He submits that uniformity is no criteria for allowing deduction of the discount. Referring to number of decisions he submits that for the discount to be an admissible deduction does not have to be uniform. 3. We have also heard the ld. JDR. 3. From the impugned orders we find t....