https://www.taxtmi.com/caselaws?id=73501 The Tribunal allowed the appeal in favor of the appellants, manufacturers of motor starters, in a case concerning the disallowance of a cash discount by the tax department. The Tribunal found that the cash discount was legitimate and available to all buyers, as per price circulars, despite not being explicitly declared in the price lists. The Tribunal agreed with the appellants that no undue advantage was gained, following a Bombay High Court judgment allowing cash discounts regardless of customer availing. As a result, the impugned orders and demand for differential Central Excise duty were set aside. en-us Tue, 19 Jan 1988 00:00:00 +0530 Wed, 01 Jun 2011 13:39:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73501 The Tribunal allowed the appeal in favor of the appellants, manufacturers of motor starters, in a case concerning the disallowance of a cash discount by the tax department. The Tribunal found that the cash discount was legitimate and available to all buyers, as per price circulars, despite not being explicitly declared in the price lists. The Tribunal agreed with the appellants that no undue advantage was gained, following a Bombay High Court judgment allowing cash discounts regardless of customer availing. As a result, the impugned orders and demand for differential Central Excise duty were set aside. Case-Laws Central Excise Tue, 19 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73501