Per Shri P.C. Jain :

Since a common issue is involved a common Order is being passed in both the cases. The facts of the Appeal No. E(SB)535/88A are as follows:-

1.1. The appellants herein filed certain price lists and claimed deduction on account of cash discounts, transport charges etc. The Assistant Commissioner by his Order-in-Original No. 9.7.86 disallowed those deductions claimed by the appellants for want of documentary evidence. Thereafter, the appellants filed an appeal before the Commissioner of Central Excise (Appeals), Calcutta. Before the said Authority, the appellants herein undertook to produce all the relevant documents to substantiate their claim of deductions. In view of that undertaking, the lower appellate authority had remanded the matter to the Assistant Commissioner vide its Order-in-Appeal No. 157/SH/86 dated 26.11.1986.

1.2. The de-novo proceedings before the Assistant Commissioner on the price-lists filed by the appellants were pending judgement of the Honourable Supreme Court in the case of MRF reported in 27:ELT:553 and on the strength of the said Judgement, they wrote a letter to the Assistant Commissioner to consider additional claims in respect of f