1997 (9) TMI 279

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.... M. Ali, JDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - This appeal is directed against the Order-in-Original dated 30-10-1989 passed by the Collector of Central Excise, Patna, confirming the demand in respect of the period from 19-2-1977 to 15-11-1979 in terms of the show cause notice dated 19-4-1982. 2. Appellant, engaged in the manufacture of Ball Bearings,....

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.... The cash discount announced at a particular rate if payment was received between 7 to 10 days of the despatch of the goods. Invoices prepared at the depots could not obviously contain deduction for the cash discount since whether the payment would be paid within 7 to 10 days would not be known on the date of preparation of the invoice but banks were being instructed by the appellant to deduct the....

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....hose dealers who effected payment within the period stipulated by the appellant. The discount was not to be given to those who did not satisfy the condition. It is, therefore, not correct to say that this was a case where discount was not given to all customers at the point of sale that is because the eligibility for discount depended on the conduct of the buyers soon after the sale. We find that ....