1999 (5) TMI 148

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocate, for the Respondents. [Order per : V.K. Ashtana, Member (T)]. -  In this appeal filed by Revenue the Order-in-Original No. 10/97, dated 3-4-1997 passed by Commissioner of Central Excise is impugned on the ground that the Commissioner has erroneously allowed deduction of cash discount (prompt payment discount) from the assessable value of the goods cleared by the present respondent....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....submits that the issue is clearly covered by a series of decisions as follows :- (a) Jenson & Nicholson (I) Ltd. v. U.O.I. - 1984 (17) E.L.T. 4 (Bom.) (b) Goodlass Nerolac Paints Ltd. v. U.O.I. - 1993 (65) E.L.T. 186 (Bom.) (c) U.O.I. v. SSM Bros. Pvt. Ltd. - 1986 (24) E.L.T. 269 (Mad.) (d) C.C.E. v. Stallion Shox Ltd. - 1996 (85) E.L.T. 139. (e) C.C.E. (Coi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the decisions of this Court in Union of India and Others v. Bombay Tyres International Pvt. Ltd., [1984 (17) E.L.T. 329 (S.C.)] and Govt. of India v. Madras Rubber Factory Ltd. [1995 (77) E.L.T. 433 (S.C.)] (at page 489 - paras 61 and 62), this appeal has to be dismissed. Consequently, the appeal is dismissed." Ld. Advocate therefore submits that Tribunal's decision in Bharatia Cutler Hammer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....en tested twice at the level of the Hon'ble Supreme Court and the law today is in their favour. 5. We have carefully considered the rival submissions and records of the case. We find that the matter is no longer res integra in view of the decisions in the case of Bharatia Cutler Hammer Ltd. supra as well as the Goodlass Nerolac Paints supra having been considered by the Hon'ble Apex Court ....