National Auto Accessories Ltd. vs Collector Of Central Excise on 22 January, 1993
In support of the contention that the absence of uniform discount cannot be the basis for disallowing the discount the Learned Counsel for the appellant relied upon the decisions reported in A.K. Roy and Ors. v. Carona Sahu Co. Ltd. 1979 ELT 521, Sharda Silicate & Chemicals Industries v. Collector of Central Excise, Coimbatore - 1979 ELT 20, Standard Electric Appliances v. Supdtd.