Solution : https://service.sap.com/sap/support/notes/1065858 (SAP Service marketplace login required)
Key words : 
javascript/css/image fiels, client/user personal computers, tools -->internet options   tab, internet explorer browser settings, tools -->internet optionstab, microsoft internet explorer, open internet explorer, internet explorer cache, causing user delay, user browser cache
Related Notes : 
       
| 1266771 | SRM 7.0 Performance Guide | 
| 1169088 | SRM 6.0 Performance Guide |