1998 (5) TMI 89

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..... The assessee is challenging Order-in-Appeal No. 443/92, dated 30-7-1992 by which the Collector (Appeals), New Delhi confirmed Order-in-Original No. 56/92, dated 6-4-1993 passed by the Assistant Collector of Central Excise, Jaipur. We have heard Shri Pramod Bandhia, C.A. and Shri M. Ali., JDR for the respondent. 2. The order was passed on price lists Nos. 15/91 and 16/91 in which the assessee cl .....

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..... age of clearance. He stated that this may be made subject to verification of actuals. 4. According to the appellant, the percentage of average discount worked out on the basis of actual discount disbursed during a past period is no way different from the principle of average freight or insurance and therefore, must be admissible for deduction. There is a difference between average discount and a .....

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