2000 (7) TMI 433

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....annan, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  In the subject appeal the appellant has come against the learned Commissioner (Appeals) order on the question of availability of abatement from the assessable value on prompt payment i.e. cash discount scheme operated by them. 2. The short point to be determined is that when such cash discounts are allowed ....