SUPREME INDUSTRIES LTD. Vs. CCE

JUDGEMENT

(1.) THIS appeal arises from Order -in -Original No. 2/99 dated 26.4.1999 passed by the CCE Trichy. There are two issues involved in this appeal viz. (a) whether the assessee is entitled for cash discount on the goods sold by them (b) whether they are also entitled for said discount in respect of stock transfer from Pondicherry to their Delhi Regional Office.

(2.) LD . Consultant Shri K.S. Venkatramani submits that the issue is no longer res integra and that this Bench has followed the ratio of earlier judgment rendered in the case of West Coast Paper Mills Ltd. v. CCE, Bangalore ; in case vide final order No. 491/2002 dated 1.3.2002. He, further, submits that the issue was also decided by this bench in the case of CCE, Bangalore v. HR Johnson (India) Ltd.'s, 1999 (33) RLT 874. It is his submission that the judgment of CCE v. HR Johnson (India) Ltd. case (supra) (also reported in, 2000 (119) A.39) has since been confirmed by Apex Court. He submits that the cash discount is to be granted as abatement form the assessable value across the board in all cases and are not are not restricted only to such buyers who are actually availing of facility of payment in cash as held in West Coast Paper Mills Ltd (supra).

(3.) HEARD Ld. DR Shri A. Jayachandran who reiterates the departmental contention.