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1999 (8) TMI 156
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....Appellant. Shri K.M. Patwari, JDR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - These 9 appeals arise out of the same order and are filed by the same assessee. They are, therefore, taken up for disposal vide this single common order. 2. We have heard Shri C.S. Lodha the ld. Counsel for the appellants and Shri K.M. Patwari, the ld. DR for the Revenue. 3. ....
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....ribunal has observed that where allocation of such items on actual basis is impractical or cumbersome, the manufacturer is permitted to resort to averaging of such items as in the case of transportation. He has also shown us the order of the Board (F. No. 416/90-CX dated 30-8-1990) by which the Board has approved the system of calculating freight on equalised basis. We have also seen the judgment ....
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....8 (98) E.L.T. 509 (Tribunal). We have seen the copies of the price lists placed in the paper book. In the year 1992-93, the price list clearly indicated that the quantity discount was available. Shri Lodha does not have price lists covering the entire period involved in the present proceedings viz. between the year 1989 to 1996. He, however, refers to the Tribunal's judgment being the Final Order ....
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....i Lodha submits that bank charges are akin to the interest on receivables. In the Assistant Commissioner's order also, we find that the assessee had claimed that the bank charges for collection of sale proceeds are akin to the interest on receivables. We therefore, find no reason for the Commissioner (Appeals) to have disallowed the bank charges while allowing interest on receivables. We find that....