1998 (1) TMI 180

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.... the Respondent. [Order per : Justice U.L. Bhat, President]. -  Appellant is absent in spite of notice of hearing, but has sent a request for decision of the appeal on merits. We have heard Shri M. Ali, JDR and gone through the records. 2. This appeal is directed against a common order dated 15-12-1989 passed by the Collector of Central Excise (Appeals), Bombay in three differen....

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....hat the appeal is defective as it challenges the order passed by the Collector (Appeals) in three different appeals arising on rejection of three different refund claims. Under the circumstances, this appeal should be confined to one of the three orders passed by the Collector (Appeals). The choice would have been left to the appellant if the appellant is represented before us. In these circumstan....

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....turnover would exceed a particular limit during a particular period. There is also no dispute that turnover discount was actually granted to those buyers who satisfy the condition. The lower authorities were in error in refusing deduction of turnover discount and rejecting the refund claims referable to turnover discount. The matter requires to be reconsidered in the light of the provisions under ....