1997 (9) TMI 279

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Bhat, President]. This appeal is directed against the Order-in-Original dated 30-10-1989 passed by the Collector of Central Excise, Patna, confirming the demand in respect of the period from 19-2-1977 to 15-11-1979 in terms of the show cause notice dated 19-4-1982. 2. Appellant, engaged in the manufacture of Ball Bearings, filed several price lists during the period 1976-79 declaring cash .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ceived between 7 to 10 days of the despatch of the goods. Invoices prepared at the depots could not obviously contain deduction for the cash discount since whether the payment would be paid within 7 to 10 days would not be known on the date of preparation of the invoice but banks were being instructed by the appellant to deduct the requisite amount from the bill in case of payment within the requi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ellant. The discount was not to be given to those who did not satisfy the condition. It is, therefore, not correct to say that this was a case where discount was not given to all customers at the point of sale that is because the eligibility for discount depended on the conduct of the buyers soon after the sale. We find that the uniform discount was offered to all dealers who satisfied the conditi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X