2006 (1) TMI 492

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..... Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. The dispute in this case is whether prompt payment cash discount is a permissible deduction from the assessable value under Section 4 of the Central Excise Act, 1944. Both sides agree that in respect of cases where such discount has actually been availed and passed on to the customers, the department has allowed the deduction .....

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..... rrespective of whether each customer availed of it or not. He further states that this decision of the Hon ble Bombay High Court was followed in the case of CCE, Bangalore v. H R Johnson (India) Ltd. - 1999 (112) E.L.T. 65 (Tri.) by the Tribunal and a Civil Appeal against the same has been dismissed by the Hon ble Supreme Court vide Commissioner v. H.R. Johnson Ltd. - 2000 (119) E.L.T. A239 (S.C .....

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