JUDGMENT

MAJMUDAR, J:- These two appeals are filed by the assessee, Metal Box India Limited, under Section 35-L of the Central Excises and Salt Act, 1944 read with Order XX-A and B of the SC Rules, 1966, challenging the order of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, in two appeals filed by the appellant-assessee on the one hand and the Collector of Central Excise, Madras, on the other. The appellant is aggrieved by the aforesaid decision of the Tribunal by which it was held that the Department was entitled to reload the price of the concerned goods manufactured by the assessee and sold to M/s. Ponds (I) Limited by ignoring the deduction claimed by the assessee by way of trade discount and also by adding the interest accruing on advances made by the said buyer, Ponds (I) Limited to the assessee during the relevant years of assessment. A few relevant facts may be stated at the outset. The appellant is a Public Limited Company carrying on the business of manufacturing and marketing metal containers which were classified under Tariff Item No. 46 of the erstwhile schedule to the Central Excises and Salt Act, 1944 and liable to excise duty ad valorem. The