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U.L.BHAT, K.SANKARARAMAN
Collector of Central Excise, New Delhi – Appellant
Versus
Talbros Automotive Components – Respondent
Per Justice U.L.Bhat :
Respondent, engaged in the manufacture of motor vehicle parts covered by Chapter Heading 87.08 of CET filed two price lists dated 2-3.1987 and 9-3-87 claiming deducting of 30% trade discount and 4% as cash discount. Show cause notices dated 30-8-86 and 204087 were issued stating that actually trade discount was given only at the rate of 22.5% and no cash discount had been given and requiring the respondent to show cause why deduction of trade discount should not be limited to 22.5% and why deduction of cash discount should not be disallowed. Respondent resisted the notices. Assistant Collector passed two separate orders dated 2-5-87 and 10-8-87 respectively agreeing that cash discount was allowable but restricting trade discount to 22.5%. The Manufacturer filed two separate appeals before the Collector (Appeals) who disposed of the same by a common order dated 13-4-88 allowing deduction of trade discount at 30% and allowing the appeals. The Collector of Central Excise has filed this appeal against the appellate order in the appeal arising out of original order dated 10-8-86. This would mean that part of the appellate order arising out of the order-in-orig
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