TaxTMI 
TaxTMI 
1981 (12) TMI 162
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....fter called the party), who are the manufacturers of cosmetics falling under Tariff Item 14F, filed a price list with graded system of discount (quantity discount ranging from 5% to 20%) for various kinds of products produced by them. The local Departmental Officers on verification of the invoices and gate passes found that the graded maximum discount of 20% was allowed only to one buyer viz. M/s.....
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....llector, set aside, the order of the Asstt. Collector by taking the view that there was no evidence to show that graded discounts were not allowed to all independent buyers, on a uniform basis. 3. The Government of India, on examination of all the records of the case, considered the order-in-appeal fit for review and accordingly, in exercise of the suo-moto powers of revision under Section 3....
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.... was shown to the said buyer firm and has further contended that other buyers were all small & medium scale traders who did not venture to buy 200 dozens and more to avail of the 20% discount. Govt. observe that while denying the allegations, the party has neither furnished any plausible explanation nor produced any documentary evidence in refutation of the specific allegations contained in paras ....
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.... letter, dated 29-7-1976, addressed to the Supdt. Central Excise, states that they had entered into an oral agreement with M/s. Viniba Products (the party) that they will be given commission of 12 1/2% on the list price irrespective of the quantity lifted by them. It is thus evident that in the case of M/s. Chetan & Co. the discount of 20% was denied to them by spiltting the size of their consignm....