{"id":267973,"date":"1998-03-31T00:00:00","date_gmt":"1998-03-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-american-auto-services-on-31-march-1998"},"modified":"2018-07-11T00:47:26","modified_gmt":"2018-07-10T19:17:26","slug":"collector-of-central-excise-vs-american-auto-services-on-31-march-1998","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-american-auto-services-on-31-march-1998","title":{"rendered":"Collector Of Central Excise vs American Auto Services on 31 March, 1998"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Collector Of Central Excise vs American Auto Services on 31 March, 1998<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1998 ECR 321 Tri Delhi, 1998 (101) ELT 187 Tri Del<\/div>\n<p id=\"p_1\">ORDER<\/p>\n<p>U.L. Bhat, J. (President)<\/p>\n<p id=\"p_1\">1. The short question arising for consideration is whether cash discount claimed by the respondent would be admissible. The cash discount declared by the respondent was in the form of prompt payment discount which was known to the buyers by reason of circulars issued by the respondent. All buyers who made prompt payment were given the discount. Such buyers who did not pay were not given the discount. The show cause notice indicated that the cash discount was not deductible since it was not given to all buyers. The Assistant Collector being satisfied that the discount was given to all buyers who were eligible for the same, dropped the proceedings. The Collector (Appeals) declined to interfere at the instance of the department being aggrieved has filed this appeal.\n<\/p>\n<p id=\"p_2\">2. From what we have indicated above, it is clear that cash discount was declared subject to the condition of prompt payment and was given to all those who satisfied the condition. The mere fact that some buyers did not make prompt payment and were, therefore, not eligible for discount, is no ground to hold that the discount cannot be deducted. We find no ground to interfere and accordingly dismiss the appeal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Collector Of Central Excise vs American Auto Services on 31 March, 1998 Equivalent citations: 1998 ECR 321 Tri Delhi, 1998 (101) ELT 187 Tri Del ORDER U.L. Bhat, J. (President) 1. The short question arising for consideration is whether cash discount claimed by the respondent would be admissible. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-267973","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Collector Of Central Excise vs American Auto Services on 31 March, 1998 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-american-auto-services-on-31-march-1998\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Collector Of Central Excise vs American Auto Services on 31 March, 1998 - Free Judgements of Supreme Court &amp; 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