JUDGMENT

Santosh Hegde, J.-In the above appeals, common questions of law are involved, hence these appeals are disposed of by this common order. For the purpose of convenience, we shall refer to the facts of the case as found in C.A. Nos. 303-304 of 1999. The respondent in the above appeals is engaged in the manufacture of Toilet Soaps and organic surface active agents. It submitted various price lists under Rule 173-C of the Central Excise Rules, 1944 (for short the Rules ) claiming deductions from the assessable value. The Assistant Collector provisionally approved the prices after disallowed some of the deductions claimed. Being aggrieved by the said order of disallowing some of the deductions claimed by it, the respondent preferred appeals before the Commissioner of Appeals who allowed most of the deductions sought by the respondent except three items out of which "discount damages" was one of the items. In an appeal filed to the Customs Excise Gold (Control) Appellate Tribunal (CEGAT), the Tribunal allowed the said appeal following its earlier orders in Assam Valley Plywood Pvt. Ltd. v. Collector of Central Excise1 and Tungbhadra Industries Ltd. v. Collector of Central Excise2