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        Central Excise

        1997 (2) TMI 207 - AT - Central Excise

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        Appellate Tribunal allows deduction of prompt payment cash discount The Appellate Tribunal CEGAT, New Delhi allowed the appeal as the Collector of Central Excise, Pune disallowed deduction of a 3% prompt payment cash ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Appellate Tribunal allows deduction of prompt payment cash discount

                              The Appellate Tribunal CEGAT, New Delhi allowed the appeal as the Collector of Central Excise, Pune disallowed deduction of a 3% prompt payment cash discount, which was actually a trade discount given to all dealers. The appeal was allowed.


                              The Appellate Tribunal CEGAT, New Delhi allowed the appeal as the Collector of Central Excise, Pune disallowed deduction of a 3% prompt payment cash discount, which was actually a trade discount given to all dealers. The appeal was allowed.
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