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Union of India and ors. Vs. S.S.M. Bros. Pvt. Ltd. and anr.
Chennai
Mar-08-1985
Excise
Central Eexcise ACT, 1944 - Sections 3 and 4; Central Excise Rules, 1944 - Rules 96J and 173C; ;Central Excise Act, 1944 - Sections 4
1985(5)ECC173; 1985(22)ELT766(Mad)
Thiru T. Somasundarm, Additional Central Government Senior Counsel
ORDERRamanujam, J.1. In all these appeals, the common question that arises for consideration is, as to whether the respondent in each of these appeals is entitled to exclude the trade discount as well as cash discount...
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