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TMI Blog1997 (1) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... se falling under T.I. 15A(1) and 68 of the erstwhile Tariff. Appeal No. E/922/88-A relates to the demand in respect of goods falling under erstwhile T.I.15A(1), while appeal No. E/923/88-A relates to demand in respect of goods falling under erstwhile T.I. 68. Curiously, two orders came to be passed on the basis of a single show cause notice. 3. The common show cause notice refers to various price lists filed by the appellant in respect of goods under T.I. 68 effective from 12-7-1982 onwards and price lists in respect of the goods under T.I. 15A effective from 11-1-1982 onwards. The price lists had been provisionally approved. Appellant had claimed various deduction for quantity discount, etc. The show cause notice alleged that quantity di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tracts agreed to be completed at the contracted rates. Curiously, even regarding the goods to be supplied under the contracts, as also for other goods, appellant had filed the price lists in Part I. To illustrate, the price list effective from 8-8-83 relates to the goods to be supplied under the contracts and also to goods to be supplied to wholesale buyers. The lower authorities deleted these foot-notes on the sole ground that instead of filing price lists in respect of such goods in Part II, appellant had included the same in the price lists in Part I. We do not think this would justify the deletion of the foot-notes, without giving an opportunity to the appellant to file fresh price lists in Part II in respect of such goods. Mere scrutin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, 1979 (4) E.L.T. (J53). That was a case where there was failure to lift the minimum stipulated quantity, during the stipulated period and the manufacturer had extended the discount to the buyers. It was held that though in law purchaser would not have been entitled to get the discount, where the manufacturer permits such a buyer to have the advantage of the concessional price in spite of failure to clear the full quantity within the stipulated period or permits the buyers to clear the goods beyond the time, the quantity discount cannot be disallowed. Therefore, the disallowance of the quantity discount in the three cases of purchase by M/s. J.K. Industries Ltd. was not justified. The last contention urged relates to the disallowance of q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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