1998 (3) TMI 442

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..... for the Respondent. [Order per : Justice U.L. Bhat, President]. - Common appellant in the two appeals, engaged in the manufacture of soaps and detergents, filed various price lists during the period February, 1983 to end of December, 1988, claiming various discounts. After issuing show cause notice and granting personal hearing to the appellants, the Assistant Collector allowed certain discount .....

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..... ase 1992 (60) E.L.T. 512 (Tribunal), we held that discount allowed to wholesalers in lieu of damages caused to goods during transit depending on the nature and extent of damage was allowable deduction. Following the same, we hold that this discount has to be allowed. The impugned orders of the lower authorities are modified to this extent and the appeals are allowed in part.
Case laws, Decisio .....

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