1997 (2) TMI 207

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..... 3/88-A - 185/97-A
Central Excise
Valuation
Justice U.L. Bhat, Shri K. Sankararaman, JJ. REPRESENTED BY : None, for the Appellant. Shri T.R. Malik, SDR, for the Respondent. [Order per : Ju .....

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..... t cash discount'' of 3%. It was disallowed on the ground that this discount had been given to all buyers irrespective of prompt or delayed payment. If that be so, its real nature is that of trade disc .....

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