2011 (4) TMI 544

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..... Shri Vinod Awatani, CA, for the Respondent. [Order per : Ashok Jindal, Member (J)]. -  This appeal is filed by the Revenue. 2. The facts of the case are that the respondent has claimed deduction on account of trade discount, freight from depot to place of delivery, insurance and octroi, turnover tax, interest on receivable, free bonus unit, and free replacement for breakage....

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....nue is in appeal before us. 3. Shri Kishori Lal, ld. DR representing the revenue appeared and submitted that in the impugned order, the Commissioner (Appeals) has held that the decision of Hon'ble Apex Court in the case of Surya Roshni (supra) is to be applied prospectively which is not the correct view. He further submitted that Supreme Court pronounced the true position of law and as per....

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....e authorities below were following the precedent decision of this Tribunal and allowed the deduction of this account. As the Hon'ble Supreme Court held in the case of Surya Roshni on 13-9-2000, then the lower appellate authority has held that after 13-9-2000, the respondents are not entitled to claim the deduction of free replacement of breakages. Hence impugned order is to be upheld as the issue ....