TaxTMI 
TaxTMI 
2008 (2) TMI 94
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.... These are the four appeals filed by the Revenue. Since the issue involved in all the appeals is one and the same they are being decided through a common order. 2. Brief facts of the case are that the respondents M/s. Rishabh Instruments Pvt. Ltd. are engaged in the manufacture of excisable goods falling under Chapter 90 of the Central Excise Tariff Act, 1985. They cleared goods after giving norm....
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....nt and took a view that as per the conditions of the agreement it was not mandatory for the dealer to carry on the advertisement and sales promotion activity. There was no clause in the agreement that in case they failed to carry out such advertisement and sales promotion activities the discount could be correspondingly reduced. The Commissioner (Appeals) therefore held that once there was no flow....
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....ndertaken by it and since they did not belong to different class the discount should be limited to 20% as available to other buyers. Shri Narendra Goli, Managing Director of respondents submits that this case is adequately covered by Supreme Court decision in the case of Philips India Ltd. No special favour is shown to L & T but since the off-take L & T was much higher than other customers a highe....
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.... was in the nature of quantity discount is not borne from the agreement as the agreement does not laid down any particular minimum quantity to be lifted by the L & T. A quantity discount is dependent upon off-take and available to one and all who ever meets the minimum off-take prescribed for a particular discount. This being not so, the discount cannot be considered in the nature of quantity disc....