1998 (4) TMI 281

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.... Kalra, C.A., for the Appellant. Shri K. Srivastava, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  Common order passed by the Collector (Appeals) dismissing the several appeals filed against the common order passed by the Assistant Collector on the basis of 7 show cause notices is challenged in the appeal. The appellant has filed an application under Section....

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.... was availed by only one buyer during the period. According to the appellant, there is no finding that sales were not genuine or the invoices were the result of manipulation. The Commissioner held that deduction of additional discount will be subject to actuals. This means that the additional discount will be deducted only for determining assessable value of goods purchased by the particular buyer....

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....tention is sought to be rebutted by the appellant who pointed out that the present case is not a case of bulk buyers as in the case of Metal Box India Ltd. and the question in issue in the present case did not arise for consideration in the other case. 4. We are, prima facie of the opinion that the additional discount satisfies the requirements of Section 4(4)(d) of the Act and such discou....