1998 (2) TMI 535

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..... lant is absent and is not represented. There is no request for adjournment. We have heard Shri K. Srivastava, SDR. 2. The appellant filed 30 price lists on which jurisdictional Superintendent passed separate orders on various dates. Appellant had claimed deduction of 2% discount in respect of immediate/advance payment. The Superintendent approved the price lists directing that deduction would be .....

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..... tary appeals which were received in the Registry on 9-10-1997. There were no applications for condonation of delay. The papers contained only the memorandum of appeal and not the copies of the impugned orders. The appeal fees in respect of the supplementary appeals has also not been deposited. The Bench hearing the matter on 12-11-1997 directed the Registry to issue notice to the appellant calling .....

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..... . 4. The dispute relates to 2% discount declared in respect of immediate/advance payment of which deduction was claimed in the relevant price list. The question is, whether the direction of the Superintendent that deduction would be allowed only in those cases where the discount has been actual granted to the buyer is correct. There is no dispute that this discount was known to the trade and ava .....

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