2005 (7) TMI 400

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..... The Revenue is in appeal aggrieved by an Order dated 11-10-2000 made by the Commissioner of Central Excise (Appeals), Mumbai. 2. The Deputy Commissioner of Central Excise, Mumbai-IV, has disallowed the discount claimed by the assessee in their sales price for sale to M/s. Raptokos Brett Co. Ltd. and consequently confirmed the demand of Rs. 6,26,749/- covered by five Show Cause Notices. 3. .....

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..... . The assessee has not produced any documentary evidence showing the price and charges in the course of wholesale trade and that these are not influenced by the extra commercial consideration, therefore, the discount is not admissible. 4. The product, Neopeptine Capsules, bears a logo of M/s. Raptokos Brette Co. and technical know-how is also given by M/s. Raptokos Brette Co. and the entire .....

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..... receivables. (f) Breakages. 7. Further, he observed in respect of discount on account of date of expiry of the medicines and interest on finished goods, the same is not available to the appellants in view of the decisions of the Supreme Court in the case of MRF [1995 (77) E.L.T. 433 (S.C.)] and of the Tribunals. Thus, he modified the order of the Adjudicating Authority and disposed of the a .....

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