1997 (9) TMI 338

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..... ]. Appellant engaged in the manufacture of soap on its own and as job worker of other concerns including M/s. Hindustan Lever Ltd. filed price lists claiming various deductions including deduction on account of bank charges in respect of collection of sale proceeds of excisable goods and discount on account of damages. Assistant Collector rejected the claim under these two heads and the Coll .....

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..... he factum of damages arising in transit or in storage, subsequent to clearance of goods from the factory gate can be known at or prior to the removal of goods. Collector (Appeals) held against the appellant on the ground that once goods are cleared from factory, damage to them would not be a relevant factor as delivery has already been effected at the factory gate. In regard to this aspect, we hav .....

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..... d have been made either before the issue of show cause notice or the show cause notice could have required the appellant to establish this with reference to each consignment; that was not done. It may not be possible at this distance of time to adduce evidence regarding each consignment cleared in 1986-87. We, therefore, hold that the deduction claimed in respect of discount on damages should be a .....

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