1998 (2) TMI 129

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....se liability. The practice seems to be that the customers are allowed discount in the payment in the event of prompt payment of the amount due from them: but certain customers do not make prompt payment resulting in they being denied the discount.The Department took the stand that irrespective of the fact that in the case of those who did not avail the discount benefit, excise duty should be taxed....

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....n the invoice itself. I, therefore, set aside the impugned order and allow this appeal with the direction that the pricelists in question be approved by allowing the cash deduction of 1.75% claimed in the pricelist." 2. This order was again followed by similar pattern of assessment made by the authorities. There also the petitioner's contention was upheld by the order dated 30-4-1997. It was he....

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....ay High Court as well as the Supreme Court, the respondents are persistently issuing show cause notices demanding the petitioner to pay the excise duty on the goods for which discount has not been availed of by the customers. Annexures-E and F are two such notices. I am informed by the petitioner's counsel that the petitioner has submitted his reply. This reply has not been produced. But the learn....

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.... Court and the Supreme Court. In view of the circumstance that the Department is bound by the findings of the Appellate Authority evidenced by Annexures A and B orders and also the judgment of the Bombay High Court and confirmed by the Supreme Court, any decision to be taken on Annexures E and F notices to which the petitioner submitted his reply, shall be in consonance with the decision of the Ap....