2009 (9) TMI 72

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..... order dated 26th October, 2007 passed by the Commissioner (Appeals), Customs and Central Excise, Meerut-II filed as Annexure-4 to the writ petition. 2. It appears that a huge demand was created by the Assistant Commissioner, Central Excise, Division Hapur vide order dated 14th May, 2007. The Adjudicating Authority had disallowed the discounts including cash discounts, quantity discounts, specia .....

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..... We have heard Shri A.P. Mathur, learned counsel for the petitioner and Sri S.P. Kesarwani, learned Senior Standing Counsel. 4. We have perused the impugned order and find that the Commissioner (Appeals) has not adverted to the various plea raised by the petitioner while considering the prima facie case and was swayed away by the findings recorded by the Adjudicating Authority. 5. The approach .....

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