Collector Of Central Excise, Indore vs M/S.Hindustan Lever Ltd., Chhindwara on 3 August, 2000
While in the case of
Tungbhadra Industries case (supra), the Tribunal held in
para 19 of its order thus: Admittedly, the appellants are
giving discount for damages to the goods caused during
transit. Shri Beri relied on the order on this Tribunal in
Assam Valley (P) Ltd.case reported in 1989 (43) ELT 360
(Tri.). According to the said order, varying discount
reduction depending upon the nature and extent of damage in
each case is admissible. It is also a case of damage caused
to the goods during transit. Following the above order, we
direct the A.C. to verify the nature and quantum of
discount for damage caused to the goods in the transit and
allow the same.