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U.L.BHAT, K.SANKARARAMAN
Collector of Central Excise, Meerut – Appellant
Versus
Stallion Shox Ltd. – Respondent
Per JUSTICE UL. BHAT:
These appeals arise in relation to orders passed by the Assistant Collector on four price lists, the first having been filed on 20-7-1989 and the last on 27-11-1990. The Asstt. Collector issued show cause notice indicating that trade discount of 29%, cash discount of 2.5 % referred to in the price lists and the cost of wooden crates were not to be deducted from the price. The show cause notice was rebutted by the manufacturer (appellant in appeal No. E/2522/93-A and respondent in appeal No. E/705/93-A). The Asstt. Collector passed an order allowing trade discount of 26% out of 29% and disallowing cash discount and deduction for cost of wooden crates. In appeal, Collector (Appeals) allowed balance 3% trade discount out of 29% and 2.5% cash discount and confirmed the disallowance of cost of wooden crates. The department being aggrieved has filed an appeal in regard to the trade discount and the cash discount, while the manufacturer has filed an appeal regarding the disallowance of cost of wooden crates.
2. We have heard the learned counsel appearing for the manufacturer and the Senior Departmental Representative. The following questions arise for consideratio
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