2002 (2) TMI 718

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....Appellant. Shri Arun Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Appeal taken up for disposal after waiving deposit. 2. The appeal is against the order of the Commissioner (Appeals) confirming the decision of the Assistant Commissioner holding that the appellant was not entitled to discount on damaged goods and bank charges. The appellant manuf....

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....aragraph 11, the Supreme Court has held that bank charges being in the nature of post clearing expenses, are clearly deductible from the assessable value of the goods and confirmed the allowance by the Tribunal in the order impugned before the Court of such deduction. The Commissioner (Appeals) was required to follow this order. 4. A penalty has also been imposed on the appellant. The Coun....