2003 (9) TMI 442

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....Shri K.S. Venkatramani, Consultant, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - In all these three appeals filed by the Revenue the question of law and facts arises hence they are taken up together for disposal as per law. 2. In the impugned order Commissioner has noted that the issue before him pertains to the following : (a)      &n....

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....nue is not aggrieved with the grant of abatement and bank charges as the issue is covered in terms of the Apex Court judgment. He further files a copy of the Apex Court judgment in the case of CCE. v. I.P.F. Vikram India Ltd. reported in 2002 (144) E.L.T. 4 (S.C.) and submits that Revenue is not aggrieved with the observations that the assessments are provisional and required to be finalised. Howe....

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....ents we are of the considered opinion that the Commissioner has erred in holding that the assessee is entitlement for abatement towards discount on damages in transit in terms of the judgments cited by the ld. DR and the judgments rendered in the assessees' own case. Therefore, the impugned order on this ground is modified and it is held that the assessee is not entitled to claim abatement towards....