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TMI Blog2011 (4) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... hat whether the impugned order holding that the respondent are entitled for claiming of deduction on account of replacement of breakage is entitled up to 12-9-2000 or not - Decided in favour of the assessee X X X X Extracts X X X X X X X X Extracts X X X X ..... cision of the Commissioner (Appeals) on account of allowing the claim of deduction on account of free replacement of breakage up to 12-9-2000 in the light of the judgment of CCE v. Vikram Detergent - 2001 (127) E.L.T. 641 (S.C.) and CCE v. Surya Roshni - 2000 (122) E.L.T. 3 (S.C.). Therefore, revenue is in appeal before us. 3. Shri Kishori Lal, ld. DR representing the revenue appeared and su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehalf of the respondents and submitted that in respondent's own case, this Tribunal has held that the respondent are entitled for the claim of deduction of account of free replacement of breakage which was not challenged by the department. As the said issue has attained finality, therefore, the authorities below were following the precedent decision of this Tribunal and allowed the deduction of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Court having retrospective effect as held by the Madras High Court in the case Bilal Hussain & Co. (supra) is not relevant to the facts of this case. In fact in that case, there was no precedent decision in the appellants' own case but in the case in hand before us there was a decision in respondent's own case holding that the claim of deduction is admissible on account of replacement of breaka ..... X X X X Extracts X X X X X X X X Extracts X X X X
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