2017 (10) TMI 1109

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..... shra, DR ORDER These three appeals are on identical set-of facts and the dispute being same, are taken up together for disposal. The appellants were engaged in the manufacture of various types of PVC pipes, sprinkler liable to central excise duty. During the scrutiny of records of the appellants, it was noticed that the appellants claimed cash discount on the goods sold to dealer from Depot/bran .....

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..... CX). It is wrongly recorded that in the said decision, the Hon'ble Supreme Court was not dealing with the situation where the cash discount abated from the transaction value, actually not passed on to the buyer. In fact, the Hon'ble Supreme Court in para 6 of the said order examined the facts of the case with reference to cash discount. Based on findings of the Tribunal, it is clearly recorded tha .....

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..... hi. Accordingly, the ld Counsel prayed for setting-aside the impugned orders and allowing their appeals. 3.  The ld AR reiterated the findings of the lower authorities. 4.  We have heard both the sides and perused the appeal records. Admittedly in appellant's own case, the Tribunal after relying on the decision of the Apex Court in M/s Purolator India Ltd (supra) held that such cash di .....

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