Hardcastle And Waud Mfg. Co. Ltd. vs Cce on 15 April, 1999
2. The learned advocate for the appellants referred to several decision including Bombay High Court decision in the case of Queens /chemists Mfg. Department v. C.C.E. 1979 (4) E.L.T. J 454 stating that such quantity discount is permissible. It was submitted that similar show cause notice issued to them for different period have been dropped by Commissioner (Adjudication). It was submitted that their method of determining the assessable value from the M.R.P. was correct and there has been no under valuation.