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2014 (3) TMI 742 - AT - Central ExciseDuty demand - Cash discount policy - While assessee were paying differential duty on the sale at the factory gate, no duty was paid on the cash discount not availed by the buyers at depot, resulting in short payment of duty - Held that:- The difference price has to be considered as representing an element of interest on account of delay in payment and unless it is established that such difference in price is so vast that in actually amounts to charging part of the price in the form of interest, the same cannot be rejected, and shall be the price applicable even in respect of those cases where cash discount is not availed of - Following decision of CCE, Ahmedabad v. Arvind Mills Limited [2006 (11) TMI 230 - CESTAT, MUMBAI] - Stay granted.
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