1996 (10) TMI 212 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of motor vehicle parts manufacturers regarding the deduction of 8% cash discount offered to customers making advance payments or with cash credit balance. The Tribunal remanded the case to the Assistant Commissioner for a fresh decision after considering the principles laid down by the Supreme Court in Metal Box India Ltd. v. Collector of Central Excise, Madras. The appellant was directed to provide a copy of the circular mentioned in their reply to the show cause notice.