2003 (10) TMI 192

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.... Member (J) (Oral)]. - The Revenue is aggrieved with a portion of the Commissioner (Appeals) Order No. 60/98, dt. 9-6-98, in so far as the following three discounts allowed by the Commissioner (Appeals) such as : 1.         Quantity trade discounts 2.         Bank charges for collection of sale proceeds, and 3....

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....order of stay against the Tribunal's order. 2. Ld. Consultant submits that as the issue is covered by the Apex Court judgment and the Tribunal's order, the appeal of the revenue be dismissed. 3. Ld. SDR, reiterates the grounds of appeal and contends that the discounts allowed, by the Commissioner be reversed and the order-in-original be confirmed. 4. On a careful consideration, we notice ....