1981 (12) TMI 162

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....at M/s. Viniba Products (hereinafter 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 all....

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.... Asstt. Collector the Appellate Collector, 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-mot....

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....a commercial consideration in any form 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 sp....

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....M/s. S.P.S. Enterprises have, in their 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 b....