1992 (8) TMI 88

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....came to the conclusion that it was bound by an earlier decision of the Tribunal and, therefore, the controversy in these appeals was not open for a fresh consideration by the Tribunal. The Tribunal had indicated that it was barred from examining the case on merits on the principle of res judicata, and judicial propriety. For this reason the Tribunal did not examine the facts on which the point of law involved was raised for determination. The appeals were dismissed for this reason alone. However, while dismissing the appeals the Tribunal at the end observed as follows : "True, the learned Advocate advanced some important arguments while submitting that they had a factory gate sale and in the light of the Supreme Court's judgment in India....

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.... as observed by those authorities. On behalf of the respondent, it was contended that no such deduction was permissible at all. In view of this dispute between the parties, the nature of this amount of Rs. 5,000/- claimed as deduction, by the appellant and the justification for the deduction of that amount or any part thereof was a matter in controversy between the parties. The Assistant Collector in his order observed as under :- "I observe that the party has claimed deduction of Rs. 5,000/- from the selling prices mentioned in Part V price lists. These deductions as per the party account for the difference between the wholesale and retail prices. In this connection, I observe that the amount of Rs. 5,000/- is charged from the buyer, on....

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....nts have changed their stand from time to time while claiming deduction for the amount of Rs. 5,000/-. At first they claimed deduction of Rs. 5,000/- as trade discount, subsequently as dealers' commission and lastly in terms of Rule 6(a) of Valuation Rules on the ground that the wholesale price is available in their case." 5.It is, therefore, obvious and rightly not disputed before us that the findings of the Collector on appeal about the nature of the amount of Rs. 5,000/- claimed as deduction by the appellant and the justification of that deduction were at variance with the findings rendered by the Assistant Collector. In this situation it was incumbent upon the Tribunal to first determine the nature of this amount and then to proceed ....