1971 (8) TMI 97

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....ufacturers of glass phials and bottles and are required to pay Central Excise duty on the manufacture of the aforesaid articles. The duty is calculated after deduction of discount paid to the customers. The petitioner had agreed to pay 6.4 per cent discount on sales of and above Rs. 200 to customers in Uttar Pradesh and a like discount on sales of and above Rs. 500 to the customers out of Uttar Pr....

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....he Petitioner by this petition has challenged the additional levy on the ground, firstly, that the discount offered by them as aforesaid is uniform and accordingly there was 1lo short levy and, secondly that the recovery of the short-levy, if any, is barred by lapse of time. 2. The concession of deduction for discount is given only where the discount is uniform. It is clear that the scheme of d....

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....an be recovered within three months of the date on which the duty was paid, collusion or misconstruction on the part of the officers. The petitioner has sworn affidavit that the duty charged to them was paid long before the demand notice dated 29th June, 1966. The receipts were produced for inspection by the court and by the Central Government Counsel and they show that the payments of the duty we....