UNION OF INDIA Vs. JINDAL ALUMINIUM LTD

JUDGEMENT

(1.) These appeals are filed by the revenue by challenging the common order dated 25-5-2004 passed in respect of sixteen appeals, which were preferred by the revenue before the CESTAT, by raising the following substantial questions of law :-

(2.) The facts leading to the filing of these appeals are that the respondent-assessee had filed sixteen applications on different dates seeking refund of excise duty from the Department on the ground that they had offered cash discount up to 3% in respect of sales made from various branches of the assessee company. The said applications were for the period from September, 1996 to July, 1998. According to the respondent, it had paid duty at the rate of 16% on the goods cleared from the factory and claimed refund depending upon the extent of discount offered by it. On verification of the said claims, the appellant not being satisfied with the same had issued show cause notices during the said period to which the respondent had given replies. On going through the replies, the appellant passed separate orders sanctioning refund on various dates, holding that the queries raised in the show-cause notice were sufficiently answered. The Department being aggrieved by the said orders, preferred appeals before the appellate authority raising various contentions. The appellate authority on perusal of the material on record by separate orders, confirmed the order in original. As against the said order of the appellate authority, the appellant herein preferred appeals before the CESTAT. The appellate Tribunal by its common order dated 25-5-2004 dismissed the appeals and confirmed the order of the adjudicating and the appellate authorities. It is against the said common order that these appeals have been preferred.

(3.) We heave heard the learned counsel appearing for the appellant/revenue and the learned counsel appearing for the respondent/assessee.