2017 (3) TMI 716

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....tt. Commissioner (AR) for the respondent Per: C J Mathew: M/s Cadila Healthcare Ltd challenges order-in-appeal no. GOA/CEX/SNS/27/2006 dated 31^st January 2006 of Commissioner of Central Excise & Customs (Appeals), Goa on a dispute pertaining to quantity discount/quantity bonus scheme devised for their dealers on clearances of "Dulcolax Tabs', "Proluton Depot 250 mg' and 'Proluton Depot 500 ....

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....them, resort to Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 and, in particular, to rule 7 therein is contrary to law. They contend that the lower authorities had, erroneously, relied upon value of clearances of July 2003 and September 2003 instead of actual sale values of August 2003 and October 2003. 3. We have heard Learned Counsel for appellant and Learne....

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....ied, it will support the appellant's case for the reason that they have declared their quantity discount before the sale of the goods from the place of removal i.e. Depot and discount was shown in the sale invoice. In recent judgment of Purolator India Ltd. v. Commissioner of Central Excise, Delhi-III, we find that as per the definition of "transaction value" under the amended Section 4 the "trans....