1998 (2) TMI 535 - AT - Central Excise

Summary

The appellant filed 30 price lists claiming a 2% discount for immediate/advance payment. The Superintendent approved the lists but directed deduction only if passed on to the buyer. Appellant filed 30 separate appeals, but missed filing against a common order-in-appeal. After delays, the Tribunal allowed the appeal, stating the discount should be deducted regardless of buyer's action. The Superintendent's condition was set aside.