Supreme Court of India
Commissioner Of C. Ex., Chandigarh vs I.P.F. Vikram India Ltd. on 1 May, 2002
Equivalent citations: 2002(144)ELT4(SC), AIRONLINE 2002 SC 629
Bench: S.P. Bharucha, N. Santosh Hegde, Shivaraj V. Patil
ORDER
1. The appeals involve disputes relating to damage discount and quantity discount. The issue of damage discount is covered against the assessee by decisions of this Court in Commissioner of Central Excise, Meerut v. Hindustan Lever Limited (130 E.L.T. 721), Commissioner of Central Excise v. Vikram Detergent Limited (127 E.L.T. 641) and Collector of Central Excise, Meerut v. Surya Roshini Limited (122 E.L.T, 3). Insofar as quantity discount is concerned, it is appropriate, as has been done earlier in Commissioner of Central Excise, Meerut v. Hindustan Lever Limited (130 E.L.T. 721), to set aside the order under challenge and remand the issue to the Tribunal to be considered afresh in accordance with law with liberty to the parties to produce fresh evidence.
2. To that extent, the civil appeals are allowed. The order under appeal is set aside.
3. No order as to costs.