1997 (3) TMI 431

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..... mber (J)]. This appeal is filed by the assessees against the impugned order dated 22-9-1988 passed by the Collector of Central Excise (Appeals ), Madras. 2. Shri C. Chidambaram, learned Consultant, appearing for the appellants submitted that dispute is in respect of cash discount. He said that cash discount at 7% was normally allowed and wherever there was a delay in payment or in other ci .....

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..... purchaser at or prior to the removal of goods. In the instant case, the price list prepared by the respondent disclosed that the particular percentage of the total price will be allowed as discount if the payment is made in cash or within certain time. It should, therefore, be taken that the purchasers were aware of the said discount allowed depending upon when the payment of the price is made. Th .....

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