4.Whether Order Is To Be Circulated To ... vs Cce, Gwalior on 1 December, 2009
4. Learned Advocate for the appellants taking into consideration the law laid down under various decisions fairly submits that the appellants may not have a case in relation to the claim pertaining to the deduction on account of Dharmada as the Commissioner(Appeals) held in the impugned order. However, the lower appellate authority erred in rejecting the claim regarding other deductions which included average freight and transit insurance and average cash/advance payment discount. Drawing our attention to para 4 of the impugned order quoted as above, learned Advocate submitted the impugned order apparently discloses total non-application of mind by the lower appellant authority to the issues which were sought to be raised and the manner the same has been disposed thereof. Being the appellate authority, it is also a court of facts and therefore, it was necessary for the Commissioner(Appeals) to deal with the issues in detail taking into consideration the facts on record and to arrive at the conclusions on proper analysis of all the materials on record. Having failed to do so, the impugned order so far as it relates to other deductions which include average freight and transit insurance and average cash/advance payment discount, should not be sustained and should be set aside and matter should be remanded for proper consideration of the issues in accordance with provisions of law. He further submitted that the non-application of mind is evident from the fact that the Commissioner(Appeals) has referred to the order-in-original No.29/96/VAL/AC dated 29.2.1996 in the matter of the appellants themselves when in fact there was no such order passed in case of appellants either of the number quoted in the order or on the date mentioned therein. On the other hand, there is an order passed in the matter of Rewa Fan Industries which disclose No.29/96/VAL/AC dated 27/29.2.96 wherein Asstt. Commissioner had allowed the deductions on the said dates. Learned Advocate has also drawn our attention to the decision of this Tribunal in the matter of M/s. Ravi Fans Pvt. Ltd. vs CCE, Allahabad as well as in the appellants own case which was delivered under Order No.539-542/09-Ex. which related to the claim relating to the deductions on account of average freight charges and average prompt payment discount. According to the learned Advocate, the Commissioner(Appeals) ought to have taken into consideration the provisions of law while passing the impugned order.