2014 (3) TMI 742

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....J.S. Negi, SDR, for the Respondent. ORDER To recapitulate the facts, this appeal is filed by M/s. J.K. Paper Limited, manufacturing writing and printing paper, paper board etc., were selling the goods through two channels, namely at factory gate and from the depot. Appellants had cash discount policy, wherein cash discount is given at 2% if the amount is paid within 10 days and 1%, if the pa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gments of the CESTAT in their favour. One is of three Member Bench decision in the case of CCE, Ahmedabad v. Arvind Mills Limited - 2006 (204) E.L.T. 570 (Tri.-Larger Bench), and the recent case of Lucas TVS v. CCE, Chennai - 2009 (233) E.L.T. 192 (Tri.-LB). In the case of M/s. Arvind Mills Limited, the matter is referred to five member bench and reportedly this decision is awaited. The order of t....