1997 (2) TMI 292

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..... the Appellant. Shri T.R. Malik, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - The only question arising for consideration in these appeals relates to the admissibility of the deduction on account of what is known as damage discount. The memorandum of appeal refers the admissibility of the discount on handling charges, clearing and forwarding agent fees, etc. but these .....

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..... L.T. 512 (Tribunal)] where discount allowed to wholesalers in lieu of damage caused to goods during transit depending upon nature and extent of damage has been allowed. The question, therefore, requires fresh adjudication at the hands of the adjudicating authority. 3. The impugned orders are set aside to the extent that relates to the admissibility of discount for damage in transit and the c .....

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