Gaurav Agro Plast Ltd vs C.C.E.& S.Tax, Vapi on 20 January, 2017
), which later affirmed by Hon'ble Supreme Court in UoI Vs Goodlass Nerolac Paints Ltd 1004 (73) ELT A 58 (SC), that to claim cash discount from the price, it is not necessary that all the customer should avail the discount, but, it is enough if all the customers are made known about the discount prior to removal of the goods. In the present case the Appellant, through their business policy circular indicated/ informed the customers all the nature of discounts, including cash discount, at the beginning of each financial year. Besides, the details of discounts also disclosed to the department in their declaration and marketing filed under Rule 173C of erstwhile Central Excise Rules,1944.