2017 (6) TMI 321

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....ravanan, Advocate For the Appellant Shri B. Balamurugan, AC (AR) For the Respondent ORDER Per Bench The issue involved in all these appeals are whether the appellant is liable to pay duty on the quantity discount offered to dealers/distributors. 2. This Tribunal has analysed the very same issue in appellant's own case vide Final Order No.40869/2017  dated 25.05.2017 and hel....

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....ty discount from the assessable value that is to be worked out in terms of Section 4A ibid. 6.8 Ld. Advocate has pointed out the ratio of Tribunal's decision in the case of Vinayaka Mosquito Coil Manufacturing Co. (supra) was appealed by the department and was dismissed by the Hon'ble Apex Court. However, on a careful analysis of the said position, the facts are evidently differen....

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.... will not however be liable to duty when supplied free along with another product bound together with sticker label. Thereby it was held that M.R.P is the sole consideration for arriving at the assessable value under Section 4A on which excise duty is payable. 6.12 The aspect that has to be recognized from the judgements is that the retail pack of Shampoo was bound together with a sticker....

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....ment of duty. Thus out of M.R.P declared packages packed in a box, value of certain number is suomotu deducted by the manufacturer since same pertains to quantity discount supplied to the distributor. It is not the case that the said distributor would again not charge for the goods received by him free to next retail sale stage. It is also not the case that in respect of packages which have not be....