1997 (12) TMI 253

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..... spondent is absent in spite of notice. There is no representation and no request for adjournment. We have heard Shri M. Ali, JDR for the appellant. 2. Respondent, engaged in the manufacture of tyres and tubes, was removing the goods from the factory to the sales depots at different places. Price list filed during the relevant period did not claim deduction of cash discount or prompt payment disc .....

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..... effected only at the depots. There is no specific case that the cash discount was not known to the trade or was not allowable to all buyers also satisfy the condition prescribed. The other ground urged is the failure to seek deduction of the cash discount in the price list. This cannot stand in the way of refund, if the facts pleaded are otherwise true. The department has no case that the facts pl .....

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