9911796707
TMI Blog1999 (12) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 4 of the Act . The order-in-original was dated 12-11-1984 and had disallowed the monthly van allowance on the following grounds :- (a) that the said allowance claimed as deductions on monthly basis was not declared as available to all buyers whereas the appellants circular dated 1-7-1978 had only mentioned quarterly allowance as available as discount. (b) that the said allowance has not been uniformly given to all buyers but has been restricted to a selected few. 2. The order had disallowed the lorry upkeep expenses on the following grounds :- (a) These do not reflect the cost of transportation of excisable goods but are charges of different nature. (b) The amounts claimed includes trips made by the lorries from the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven uniformly to all buyers in a particular class. In this case, the original authority as well as the first appellate authority have clearly found that as far as the quarterly allowances were concerned, in view of appellants own circular, it was made known to all the buyers but as far as the monthly allowances are concerned, the said circular having not been referring such monthly allowance, and there being no mention of the invoices also, therefore, same was not made known to all the buyers. In addition, the said discounts were not given to all the buyers but only to a selected few. Therefore, the two tests for availability of these allowances as trade discount are not met by the facts of this case and hence there is no infirmity in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to show this and (b) that said discount should be given to all buyers and not selectively. Ld. Advocate has not been able to meet these objections in his submissions above and therefore we hold that since these two tests having not been fulfilled by the appellants, there is no infirmity in the orders of the lower authorities on this count. 5. As far as the denial of lorry upkeep expenses, we find that there are a number of infirmities in this claim. Firstly, the deductions claimed are after the end of a Financial year and as per the expenses incurred as reflected in the balance sheet. Under Section 4 , freight charges can only be claimed on the basis of each consignment of excisable goods cleared. In this case, there is no correlation bet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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