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<h1>Cash discount upheld by tribunal for prompt payment, appeal dismissed.</h1> <h3>COLLECTOR OF CENTRAL EXCISE, COIMBATORE Versus AMERICAN AUTO SERVICES</h3> COLLECTOR OF CENTRAL EXCISE, COIMBATORE Versus AMERICAN AUTO SERVICES - 1998 (101) E.L.T. 187 (Tribunal) The appellate tribunal considered whether cash discount claimed by the respondent was admissible. The discount was declared for prompt payment and given to eligible buyers. The tribunal ruled that the discount was deductible as it was given to all buyers who satisfied the condition, regardless of non-eligible buyers. The appeal was dismissed.