2017 (2) TMI 938

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e, for Appellant Shri H.M. Dixit, AC (AR), for Respondent Per: Raju The appellant M/s Commander Watertech Pvt. Ltd. were clearing the goods through their factory to the depot and selling the same from the depot both in wholesale as well as retail. The appellant had filed Annexure - II & III declaration on 27.5.1996. In the said declaration, the appellant had mentioned that "we are selling....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bunal. 2. Learned Counsel for the appellants argued that the quantity discounts are admissible discounts and for that he relied on the decision of the Tribunal in the case of BUDGE BUDGE CO. LTD. - 2009 (236) ELT 267 (T). He argued that in the said case, it has been held that if the goods are sold from depot at higher price subsequent to clearance from the factory gate, no duty can be demanded ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4 of the Central Excise Act. He also relied on the decision of the Hon'ble Apex Court in the case of Indian Oxygen Ltd. - 1998 (36) ELT 723 (SC). He also argued that the quantity discount is the admissible discount. 3. Learned AR relied on the impugned order. 4. We have gone through the rival submissions. We find that the appellant, as a matter of policy, has given quantity discount to v....