1999 (1) TMI 199

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....had been provisionally approved. The Asstt. Collector of Central Excise, Meerut has passed a speaking appealable order in which he allowed some of the deductions claimed and disallowed some of the elements of assessable value claimed by the assessee for deduction. On appeal, the Collector of Central Excise (Appeals), Ghaziabad passed the following order : (i) Cash discount of 1.5% being paid to all buyers who paid for the goods indented by them at the time of placing the order itself is admissible. (ii) Quantity discount on the basis of the amount actually allowed and reflected in the invoices would be admissible. (iii) Selling and Distribution expenses comprised of commission and service charges paid to Clearing and Forwarding Age....

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....onal Asstt. Commissioner of Central Excise for considering the matter after giving an opportunity to the assessee to present their case. 5. As regards the secondary packing he submitted that with regard to the similar dispute, the matter had been remanded by the Tribunal into the assessee's own case, Win Medicare Ltd. v. C.C.E. reported in [1998 (78) ECR 637 (Tribunal)]. He submitted that on similar grounds, the issue relating to secondary packing could be re-examined by the jurisdictional Asstt. Commissioner of Central Excise. 6. In reply Shri K. Shiv Kumar, ld. JDR broadly agreed with the submissions made by ld. Sr. Advocate and had no objection for remand of the matter with regard to service charges to the C&F Agents and ....