2000 (7) TMI 433

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..... In the subject appeal the appellant has come against the learned Commissioner (Appeals) order on the question of availability of abatement from the assessable value on prompt payment i.e. cash discount scheme operated by them. 2. The short point to be determined is that when such cash discounts are allowed as abatement, would it be permissible across the board in all the cases? or it is to be r .....

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..... or not, has been approved by the Hon'ble Supreme Court, inasmuch as the SLP filed by the Revenue was dismissed on merits as reported in 1994 (73) E.L.T. A-58, we find no force in the learned Commissioner (Appeals)' findings who has tried to distinguish the decision in the case of H R Johnson (India) Ltd. and other cases and his reliance upon the Hindustan Mineral Products v. U.O.I. as reported i .....

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