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2015 (10) TMI 2802 - SCH - Central ExciseValuation of goods - Section 4 - deduction towards Sales Tax, Cash Discount and Volume Discount on excise duty payable - HELD THAT - The issue decided in the case of M/S. PUROLATOR INDIA LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, DELHI III 2015 (8) TMI 1014 - SUPREME COURT where it was held that It is clear that cash discount has therefore to be taken into account in arriving at price even under Section 4 as amended in 2000. Appeal dismissed.
The Supreme Court of India dismissed the appeals based on the judgment in Purolator India Ltd. v. CCE, Delhi-III [2015 (323) E.L.T. 227 (S.C.)]. Justices A.K. Sikri and Rohinton Fali Nariman presided over the case.
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