JUDGMENT

Ruma Pal, J.-In both these appeals, the appellant has challenged the decision of the Customs, Excise and Gold (Control) Appellate Tribunal holding that bank charges for collection of sale proceeds and discount for damages are allowable deductions in computing the value of the manufactured goods under Section 4 of the Central Excise and Salt Act, 1944.

Civil Appeal No. 2579 of 2000

2. In this appeal, the respondent, M/s. Vikram Detergent Ltd. is engaged in the packing of detergent powder received by it from M/s. Hindustan Lever Ltd. (HLL). After the goods are packed, they are cleared from the factory by HLL and sold through it s clearing and forwarding agents from their depots all over the country to wholesale buyers who are known as Redistribution Stockists. The Department calculated the excise duty payable on the detergent powder on the price charged by HLL from the Redistribution Stockists.

Civil Appeal No. 3l60 of 2000

3. M/s. IPF Vikram India Ltd., the respondent in this appeal produces detergent under agreement with M/s. Indexport Ltd. (IEL) and Stepan Chemicals Ltd. (SCL) under the brand name Wheel . The respondent despatches the goods manufactured by it to the destinat