2001 (8) TMI 842

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..... ri Shankar, Member (T)]. The appellant manufactures patent of propriety medicaments in its factory and clears them on payment of duty to its depot for sale to customers. In the price-list filed by it, it claimed in respect of some of its products, discount expressed in the quantity of the goods cleared. Thus, for example, the discount on Otrim Suspension was expressed as one bottle per ever .....

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..... y the manufacturer indicating that no discount was claimed. He also said that what was claimed was not discount, which according to him was an abatement from the normal price of the goods. For these reasons, he allowed the department s appeal and set aside the Assistant Collector s order. Hence this appeal by the manufacturer. 4. The case of the appellant for deduction in the manner in which it .....

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