{"id":84443,"date":"1998-05-12T00:00:00","date_gmt":"1998-05-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-best-board-ltd-on-12-may-1998"},"modified":"2017-07-25T02:12:38","modified_gmt":"2017-07-24T20:42:38","slug":"collector-of-central-excise-vs-best-board-ltd-on-12-may-1998","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-best-board-ltd-on-12-may-1998","title":{"rendered":"Collector Of Central Excise vs Best Board Ltd. on 12 May, 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 Best Board Ltd. on 12 May, 1998<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1998 ECR 636 Tri Delhi, 2000 (115) ELT 835 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> U.L. Bhat, J. (President) <\/p>\n<p>1. Respondent is absent in spite of notice of hearing. We have heard Shri K. Srivastava, SDR for the appellant.\n<\/p>\n<p>2. There is no dispute that respondent was allowing cash discount to buyers who made payment within 2 days of delivery and that this discount was known to the trade and available to all buyers who satisfied the condition. It appears that apart from giving the discount to those buyers who made the payment within 2 days, respondent gave the same discount to other buyers also who did not satisfy the condition. On this ground the Assistant Collector directed deduction of cash discount to be allowed only in case where it was actually passed on. The Collector (Appeals) allowed deduction of cash discount on the ground that it was known to the buyers. This order is being challenged by the department.\n<\/p>\n<p>3. According to Shri K. Srivastava, SDR since cash discount was given even to buyers who did not make payment within 2 days, it would not be admissible for deduction. We do not agree with the submission. Once it is shown that the scheme of cash discount was known to the trade and it was admissible to all buyers who satisfy the condition, it would be admissible deduction. The fact that the respondent had in some cases granted discount even to those who did not satisfy the condition, would not render the discount inadmissible.\n<\/p>\n<p>We find no ground to interfere.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Collector Of Central Excise vs Best Board Ltd. on 12 May, 1998 Equivalent citations: 1998 ECR 636 Tri Delhi, 2000 (115) ELT 835 Tri Del ORDER U.L. Bhat, J. (President) 1. Respondent is absent in spite of notice of hearing. We have heard Shri K. Srivastava, SDR for [&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-84443","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 Best Board Ltd. on 12 May, 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-best-board-ltd-on-12-may-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 Best Board Ltd. on 12 May, 1998 - Free Judgements of Supreme Court &amp; 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