1996 (9) TMI 421

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....aji Mohideen, JDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - Appellant, engaged in the manufacture of Cadbury's Bournvita, filed a price list on 19-9-1984 showing the price effective from 8-10-1994 and claiming deduction for the cost of plastic mug to be gifted to the consumer as trade discount. The Assistant Collector initially and the Collector (Appeals) subsequentl....