2001 (3) TMI 503

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....ondent. [Order per : Gowri Shankar, Member (T)]. -  The order of the Commissioner (Appeals) disposes of two appeals before him. The matter was earlier adjourned to enable the Department to file, if it chooses to, file another appeal in addition to the one already file against this order. No such appeal has been filed. Accordingly, this appeal is considered as an appeal against the order....

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....on a decision of the Tribunal in Nikon Systems (P) Ltd. v. Collector - 1989 (42) E.L.T. 598, which has in turn relied upon an unreported decision of the Tribunal in Takara Electronics v. Collector of Customs holding that 60% discount should be given on mail order prices. The contention before us is that the price list that the Department relies upon is not a mail order catalogue, and therefore que....