COMMNR.,CENTRAL EXCISE, MADRAS vs. M/S. ADISON & CO. LTD

Bench: Us Because Of An Order Dated 16.07.2008, By Which There Was A Reference To A Larger Bench In View Of The Importance Of The Questions Involved. 2. Civil Appeal No. 7906 Of 2002 Arises From The Judgment Dated 23.11.2000 Passed By The Madras High Court In R.C. No. 01 Of 1999. Civil Appeal No. 14689 Of 2015 Was Filed By The Revenue Against The Judgment Dated 26.11.2014 In Central Excise Appeal No. 21 Of 2009. Special Leave Petition (C) Nos. 18426 Of 2015, 18423 Of 2015, 18425 Of 2015, 23722 Of 2015, 12282 Of 2016, 16142 Of 2016 & 16141 Of 2016 Are Filed Against The Judgment Of The Andhra Pradesh High Court In Central Excise Appeal Nos. 21 Of 2005, 9 Of 2005, 51 Of 2004, 10 Of 2005, 44 Of 2004, 38 Of 2004 & 18 Of 2005 Respectively. 3. Civil Appeal No. 8488 Of 2009 Is Filed Against The Judgment Dated 20.08.2008 Passed By The Bombay High 2

3 SCC 787. He contends that in the said judgments it was held that trade discounts should not be disallowed only because they are not payable at the time of each invoice or deducted from the invoice price. He also placed reliance on IFB Industries Ltd. Vs. State of Kerala reported in (2012) 4 SCC 618 to support his submission