Appeal No.E/301/2007, E/522, 523/2008, [Arising out of Order-in-Appeal No.04/2007 dt. 08.02.2007 passed by the Commissioner of Customs & Central Excise (Appeals), Tiruchirapalli and OIA No.05/2008 dt. 28.08.2008]. Case: Pharm Products Pvt. Ltd. Vs Commissioner of Customs & Central Excise, Tiruchirapalli. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)
| Case Number | Appeal No.E/301/2007, E/522, 523/2008, [Arising out of Order-in-Appeal No.04/2007 dt. 08.02.2007 passed by the Commissioner of Customs & Central Excise (Appeals), Tiruchirapalli and OIA No.05/2008 dt. 28.08.2008] |
| Counsel | For Appellant: Shri C. Saravanan, Advocate and For Respondents: Shri B. Balamurugan, AC (AR) |
| Judges | Ms. Sulekha Beevi C.S. Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) |
| Issue | Custom Law |
| Judgement Date | Monday June 05, 2017 |
| Court | CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal) |
Order:
1. 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 held the issue in favour of Revenue. The Tribunal followed the judgment of Larger Bench in the case of M/s.Indica Laboratories Pvt.Ltd. Vs CCE Ahmedabad 2007 (213) ELT 20 (Tri.-LB). The relevant portion of the above stated final order is reproduced as under:
6.6 However, as discussed earlier, there is no such possibility in provisions of Section 4A ibid to allow for deduction of any such similar quantity discount. As mentioned earlier, there is no scope for reduction in the assessable value deemed to be equal to declared retail price. Only reduction permitted in the said section is that of abatement which would have to be specified/allowed by notification by Central Government.
6.7 Viewed in this context, we are of the considered opinion that there is no...
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