COMMISSIONER OF C. EX. Vs. SUPREME INDUSTRIES LTD.

JUDGEMENT

(1.) These appeals filed by the Department are against a common order passed by the Commissioner (Appeals) in 9 appeals of the assessee, which were directed against orders of the original authority confirming demands of duty against them by including actual cash discount in the assessable value of the goods supplied to buyers. The Commissioner (Appeals) has set aside the demands. The respondents used to allow cash discount to varying extents to their wholesale buyers, depending on promptness of payment by the latter, as below : -

(2.) Heard both sides. Ld. SDR reiterates the grounds of the appeals. She also points out that the Supreme Court has admitted a Civil Appeal filed by the Department against the Tribunal's decision in Addison Paints & Chemicals Ltd. v. Collector,

(3.) Ld. Counsel for the respondents has cited a plethora of decisions of this Bench, in addition to those mentioned in para 11 of the impugned order. The citations are as under : -