COMNR. OF CENTRAL EXCISE, KANPUR vs M/S. HINDUSTAN LEVER LTD. . — C.A. No. 6117 - 6118/2000

Case Summary: C.A. No. 006117-006118/2000 On 11 March 2003, the Supreme Court heard arguments on whether Hindustan Lever Ltd. was entitled to quantity and damage discounts in central excise assessments. The Court partly allowed the appeals, ruling that quantity discounts were covered in the assessee's favour by precedent (Commissioner of Central Excise, Chennai v. Hindustan Lever Ltd., 2002 142 ELT 513), while the assessee conceded it was not entitled to damage discounts. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.