2002 (2) TMI 718

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..... per : Gowri Shankar, Member (T)]. Appeal taken up for disposal after waiving deposit. 2. The appeal is against the order of the Commissioner (Appeals) confirming the decision of the Assistant Commissioner holding that the appellant was not entitled to discount on damaged goods and bank charges. The appellant manufactured, as a job worker, detergent powder in a pack suitable for sale to co .....

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..... ost clearing expenses, are clearly deductible from the assessable value of the goods and confirmed the allowance by the Tribunal in the order impugned before the Court of such deduction. The Commissioner (Appeals) was required to follow this order. 4. A penalty has also been imposed on the appellant. The Counsel for the appellant contends that the Tribunal s decision which has been partially rev .....

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