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TMI Blog2018 (7) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... P. K. Choudhary : These appeals have been filed by the appellants against a common Orders-in-Appeal Nos.18-19/Kol.IV/2010 dated 16.03.2010 passed by Commr. of Central Excise (Appeals), Kolkata. Since both the appeals are arising out of common Order-in-Appeal, the same are being taken up together for disposal. 2. Briefly stated the facts of the case are that the appellant cleared 'cellophane fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als before the Tribunal. 3. Heard both sides and perused the appeal records. 4. On perusal of records, I find that the appellant had allowed performance based discounts to its buyers by way of cash discount, Turn over discount, special discount, etc. as per their sales policy. The appellant had extended such discounts vide cheques which established that the duty against which the refund applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ................................................................................................... (c)................................................................................................................... (d) The buyers on lifting of goods [Cellophane film (reams/rolls)] from M/s. kesoram Rayon or from different depots of M/s. Kesoram Rayon (e.g. Bangalore, Sivakasi, Indore etc.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been calculated and submitted. f) On verbal request, the assessee have submitted their Sales Policy for all the Depots. The debit notes on special discount and turnover discount raised by different buyers, accordingly payment made by M/s. Kesoram Rayon and relevant particulars have thoroughly been checked from the documents submitted by the claimant and appear to be in order. g) I also observe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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