2007 (8) TMI 213

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..... ed not be called back or curtailed
Shri D.N. Panda, Member (J) [Order per] - The ld. JDR for Revenue contends that the ld. Commissioner (Appeals) has committed error of law holding that credit of duty already allowed to the Respondent cannot be called back or curtailed. Therefore, the order of adjudication which was properly passed should be restored back. 2. The ld. Sr. Counsel Mr. Khaitan a .....

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..... t as a matter of policy of PSUs. 3. Heard both sides and perused the record. 4. There is no dispute at all that the incentive that was passed on by two public corporations was as per sales policy and that was incentive for the targeted sales made by the corporations. The appellant being beneficiary of the policy availed the trade discounts facility without touching duty liability by any means. T .....

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