1997 (7) TMI 269

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...., for the Respondents. [Order per : K. Sankararaman, Member (T)]. - Appellant had filed price list in Part I for their supplies to their sole distributors, M/s. Voltas Limited and another price list for their supplies to their customers who were wholesale dealers. In the former price list, discount of 20% was claimed as deduction while in the latter price list the discount claimed was at the....

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....ver of such revised price lists there was no problem. The present dispute has arisen only because they were held to be not eligible for claiming deduction of 20% for supplies to their wholesale dealers. The dispute is not passing on their discount of 20% but of not having filed price list claiming that discount. He posed the query as to what the Department would have done if they had claimed 15% d....

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....Limited they should have filed price list in Part II as such supplies were in terms of a contract. Since the supplies to the other dealers was not covered by any similar contract and as the price list filed for such supplies to wholesale dealers showed only a discount of 15% as claimed in the price lists for such supplies, the adjudicating authority had rightly disallowed the discount of 20% appli....

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....esale dealers. There is no finding that the sales to such wholesale dealers had been made without giving them the discount of 20% and the adverse decision has been taken only on the ground that such clearances have been made on payment of duty after filing 20% discount. We are of the view that it would not be in order to disallow the discount that was actually granted to such buyers, only for the ....