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Final Order No. 1034/98-A arising from in Appeal Nos. E/2075/92-A with E/Cross/403/92-A. Case: Collector of Central Excise, New Delhi Vs Talbros Automotive Co. Ltd.. Central Information Commission

Judgment Cited in Precedent Map Related
Vincent
Case NumberFinal Order No. 1034/98-A arising from in Appeal Nos. E/2075/92-A with E/Cross/403/92-A
CounselFor Appellant: Shri R.D. Negi, SDR.
JudgesU.L. Bhat, President and Shri K. Sankararaman, Member (T)
IssueCentral Excise Act, 1944 - Section 4
Citation1999 (111) ELT 640 (Tribunal)
Judgement DateAugust 04, 1998
CourtCentral Information Commission

Order:

U.L. Bhat, President, (New Delhi)

  1. Price lists filed by the respondents claiming deduction, inter alia, of cash discount having been approved, appropriate duty on the approved price was being paid. Subsequently, show cause notice was issued stating that cash discount was not given to most of the buyers and therefore it was not admissible for deduction. The notice proposed demand of differential duty on that basis. Though the respondent resisted the notice, the Assistant Collector confirmed the demand. However, his order was set aside by the Collector (Appeals). Hence the present departmental appeal.

  2. The only ground urged by the Department is that the cash discount declared in the price lists was not actually disbursed to most of the buyers. The Department had no case at any time that cash discount was not known to all the buyers at the time of clearances or that it was not available to all buyers...

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