2003 (2) TMI 287

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..... ged the validity of the impugned order-in-appeal dated 28-6-2002 vide which the Commissioner (Appeals) has allowed trade discount as claimed by the respondents, after reversing the order-in-original dated 29-12-99 of the Assistant Commissioner. 2. The respondents are engaged in the manufacture of spring assembly and spring leavers and they, during the period September 1996 to November 96 paid Ce .....

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..... rder shows that the Commissioner (Appeals) has allowed the deductions on the basis of one general circular No. PRI/960 60-I, dated nil, to the respondents by treating the same as trade discount @ 40% plus 2%. But as is evident from the record, the said circular of the respondents was undated. The nature of the discount allowed was also not indicated in the invoices. Therefore, it could not be pres .....

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..... in my view these observations of the learned Commissioner (Appeals) for allowing the deductions to the respondents are wholly unjustifiable for want of any tangible material to substantiate their claim. The rate of deduction mentioned by the respondents in the circular were rather arbitrary. No explanation has been even offered by them as to why the nature of the deductions had not been indicated .....

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