2019 (11) TMI 1125

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ble value - the cash discount is declared on the invoice, even though in some cases the discount was not availed by the buyer and the same was not passed on - HELD THAT:- Since on the very issue in the appellant s own case has been decided by this Tribunal in M/S. GUJARAT GUARDIAN LTD VERSUS C.C. E-BHARUCH [ 2019 (8) TMI 869 - CESTAT AHMEDABAD ] wherein various judgments including the Tribunal s L .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... its that this Tribunal in the appellant s own case vide final order no. A/11542/2019 dated 14/08/2019, allowed the appeal on the same issue by relying upon the judgment of the Hon ble Supreme Court in the case of Purolators India Ltd. 2015 (8) TMI 1014 (SC) and other judgments as follows: 1. Arvind Mills Ltd. 2006 (11) TMI 4 (Tri Bom. LB) 2. JK Paper Ltd. 2019 (2) TMI 1239 (Tri- Ahd.) 3. Gujarat G .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X