TMI Blog1999 (5) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... In this appeal filed by Revenue the Order-in-Original No. 10/97, dated 3-4-1997 passed by Commissioner of Central Excise is impugned on the ground that the Commissioner has erroneously allowed deduction of cash discount (prompt payment discount) from the assessable value of the goods cleared by the present respondents, even in cases where the payment was not done promptly, i.e. within the stipulat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nicholson (I) Ltd. v. U.O.I. - 1984 (17) E.L.T. 4 (Bom.) (b) Goodlass Nerolac Paints Ltd. v. U.O.I. - 1993 (65) E.L.T. 186 (Bom.) (c) U.O.I. v. SSM Bros. Pvt. Ltd. - 1986 (24) E.L.T. 269 (Mad.) (d) C.C.E. v. Stallion Shox Ltd. - 1996 (85) E.L.T. 139. (e) C.C.E. (Coimbatore) v. American Auto Services - 1988 (101) E.L.T. 187 (f) C.C.E. (Cochin) v. Kerala Oil Soaps Ltd. 1998 (97) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of India v. Madras Rubber Factory Ltd. [1995 (77) E.L.T. 433 (S.C.)] (at page 489 - paras 61 and 62), this appeal has to be dismissed. Consequently, the appeal is dismissed." Ld. Advocate therefore submits that Tribunal s decision in Bharatia Cutler Hammer Ltd. supra has attained finality, after due consideration by Hon ble Supreme Court and would therefore, supercede the decision of Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssions and records of the case. We find that the matter is no longer res integra in view of the decisions in the case of Bharatia Cutler Hammer Ltd. supra as well as the Goodlass Nerolac Paints supra having been considered by the Hon ble Apex Court and the decision emerging in favour of the present respondents to the effect that the Cash discount for prompt payment as evidenced from Invoices makin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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