2001 (4) TMI 90 - SCH - Central Excise

Summary

The Supreme Court judgment addressed issues of quantity discount, damage discount, and bank charges. The order set aside the quantity discount issue for reconsideration by the Tribunal with liberty to produce fresh evidence. Bank charges issue was decided in favor of the assessee based on a previous judgment. The assessee was not entitled to a discount on damages based on the facts and previous judgments cited. The civil appeals were allowed on the matters of damage and quantity discount. No costs were awarded.