2000 (2) TMI 311

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.... [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the only issue for our consideration is whether the respondents M/s. Anuj Industries were eligible for the trade discount of 21%. The respondents had initially claimed 21% discount for their major sales and 40% discount for few buyers. The Commissioner of Central Excise (Appeals) had disallowed the higher discount of 40% and the res....

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....stries Ltd. v. Commissioner of Central Excise, Hyderabad, 1999 (114) E.L.T 676 (T). 5. After hearing both the sides and after perusing the records, we find that the Commissioner of Central Excise (Appeals) had recorded that as per the trade practice, the trade discount was given and that even when the sales were on credit basis, it was reflected in the invoices. He had also recorded that the....