2002 (10) TMI 386

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....vocate, for the Appellant. Shri J.M. George, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Both these appeals, one by the assessee and the other by the Commissioner, are against the order of the Commissioner of Central Excise & Customs, Vadodara. 2. The assessee's appeal challenges the finding of the Commissioner on the includibility of interest in the ....

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....eal. 4. The department's appeal relates to the element of discount of 1.5%. The notice issued to the appellant proposed to recover duty of Rs. 13.77 lakhs approximately on the ground that an element of discount of 2.5%, which it found, was being deducted from the sale price, was not permissible because it was upon the buyers maintaining their deposits towards the price. In his order, the C....