1997 (12) TMI 262

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..... is absent in spite of notice of hearing but has sent a request for disposal of the appeal on merits. We have heard Shri K. Srivastava, SDR and perused the papers. 2. The dispute arose in connection with three refund claims filed by the appellant seeking refund of excess duty paid on the element of alleged trade discount. Refund claims were dismissed by the Assistant Collector and the dismissal w .....

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..... give discount. There is no case put forward for the appellant that this discount was available to all buyers similarly situated. No trade discount will be admissible for deduction unless the facility is available to all buyers. In this view, the rejection of the claim for deduction of the discount is sustainable. We find no ground to interfere and accordingly dismiss the appeal. - - TaxTMI - T .....

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