2000 (7) TMI 368

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....isposal of the appeal are as follows. Assessee was engaged in the manufacture of chemical preparations for photographic use. They filed price lists in part IV on 14-6-94 claming deduction on account of trade discount; additional discount, turnover discount, expenses on account of freight; transit insurance; octroi and other taxes; interest on receivables, secondary packing and central excise duty. The deduction claimed by the assessee was disputed by the department and notice dated 24-2-94 was issued calling upon them to show cause why turnover discount, interest on receivables and secondary packing should not be denied. Assistant Commissioner who went into the issue disallowed turnover discount, interest on receivables and cost of card bo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e time granted to him. That order of the Assistant Commissioner namely, order-in-original No. 66/98 dated 16/3/98 was taken up in appeal before the Commissioner (Appeals), Bhopal. Along with the appeal, assessee moved application for stay of recovery of the amount claimed in the original order. Commissioner dismissed that application by order dated 23-4-99 and directed the appellant to deposit the entire amount within two weeks therefrom. On the ground of non-compliance with the order of stay, Commissioner (Appeals) dismissed the appeal pending before him. Assessee challenged the action of the Commissioner before this Tribunal in E/1941/99-A. That appeal was allowed by us vide final order No. 1567/99-A dated 9-11-99 and the matter was remit....