Customs, Excise and Gold Tribunal - Delhi
Cce vs Talbros Automotive Components Ltd. on 27 February, 1998
Equivalent citations: 1998(76)ECR453(TRI.-DELHI)
ORDER
U.L. Bhat, J. (President)
1. Respondent's claim for deduction of cash discount declared in the price list was rejected by the Assistant Collector but was allowed by the Collector (Appeals). Collector of Central Excise being aggrieved has filed this appeal.
2. There is no dispute that the cash discount as declared was allowed to buyers who made payment of the price within two working days of the receipt of the proof of despatch. The objection taken by the department is being based on the ground that cash discount was not being passed on to all buyers. It was passed on to all buyers who satisfied the condition imposed for the cash discount. In the circumstances, the Collector (Appeals) was justified in allowing deduction. We also notice that though five appeals were required to be filed and the Collector has filed only one appeal.
3. The appeal is dismissed. Cross objection being merely supportive is also dismissed.
Dictated and pronounced in the open Court.