9911796707
TMI Blog1988 (5) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... ermining the value under Section 4 of the Central Excises and Salt Act, 1944 (hereinafter referred to as the said Act). The respondent company thereafter filed an appeal before the Collector of Central Excise (Appeals), Bombay. The said Collector (Appeals) in paras 5 6 of his order has made certain observations which are in the nature of positive findings. For example in the said para 5 his observations are as follows:- In the instant case, the break-up of the 11 % trade discount allowed to buyers by the appellants consists of cash discount of 4%, Scheme discount of 4% and annual discount of 3%. All the three elements of discounts allowed by the appellants are normal trade discounts inasmuch as the same are allowed to the dealers in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Collector (Appeals), the Collector of Central Excise Pune has filed the instant appeal making the following prayers, namely:- (1) The trade discount on account of (i) scheme discount and (ii) annual discount, may be held as non-admissible deduction from the assessable value. (2) Deduction of actual octroi charges may be allowed and the impugned order be modified accordingly. 2. Raising the preliminary objection learned advocate for the respondents strongly asserts that the appeal filed by the department is incompetent and not maintainable. The impugned order remands the matter to the original authority and directs him to take into account all the facts of the case and also decide the case in the light of the guidelines in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 35-E of the Act has made an application to the Collector(Appeals), Bombay against some of the discounts and other reductions allowed by his own impugned order, dated 24th July, 1986. Order on that application, to be treated as appeal by the collector (Appeals) under Section 35-E ibid, is still pending with the said Collector (Appeals). In view of the aforesaid factual and legal position, learned advocate for the respondents urges that the instant appeal should be dismissed as not maintainable and incompetent. 3. Learned SDR, Shri S. Krishnamurthy has opposed contentions of the learned advocate for the respondents. According to him, the Collector (Appeals) has made certain findings in the impugned order and some of those findi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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