2017 (9) TMI 1177

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....e Respondent. ORDER The brief facts of the case are that the appellants are manufacturers of 'Toilet Soaps' and had filed price declarations as required under Rule 173C of the erstwhile Central Excise Rules, 1944, claiming abatement of "Discount to wholesalers for damages suffered during transit" from the price list to arrive at the assessable value for the purpose of discharging duty on the goo....

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....880/WZB/1999 dated 06.05.1999 reported in 1999 (84) ECR 908 (Tribunal) had held that the appellants are eligible for deduction of trade discount for damaged goods.  The department had filed appeal before the Hon'ble Supreme Court against the said order and vide judgment dated 04.08.1998, the Hon'ble Apex Court had dismissed the civil appeal No. 4290/1998 along with C.A.Nos. 6611-6612/99, thus....

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....s is because it is the responsibility of the appellants to ensure that goods reached the buyer safely or else such buyer may refuse to accept the goods.  That since the discounts have been disclosed in the price list, they are deemed to be known to the trade/wholesale buyer prior to the removal of goods.  The facts regarding the trade discount offered by appellant on damaged goods as bro....