https://www.taxtmi.com/caselaws?id=45922 Quantity discount required fresh consideration because the record was insufficient, so that issue was set aside and remitted for reconsideration with liberty to adduce fresh evidence. Bank charges were allowable in the assessee's favour because the point was covered by the binding decision relied upon by the Court, and the assessee succeeded on that issue. Damage discount was not allowable on the facts and in light of the governing decisions, so the deduction claim was rejected. The appeals therefore succeeded only in part, with one issue remanded, one allowed for the assessee, and one disallowed. en-us Thu, 26 Apr 2001 00:00:00 +0530 Wed, 14 Jul 2010 15:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45922 Quantity discount required fresh consideration because the record was insufficient, so that issue was set aside and remitted for reconsideration with liberty to adduce fresh evidence. Bank charges were allowable in the assessee's favour because the point was covered by the binding decision relied upon by the Court, and the assessee succeeded on that issue. Damage discount was not allowable on the facts and in light of the governing decisions, so the deduction claim was rejected. The appeals therefore succeeded only in part, with one issue remanded, one allowed for the assessee, and one disallowed. Case-Laws Central Excise Thu, 26 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45922