COMMISSIONER OF C. EX. Vs. HINDUSTAN LEVER LTD.

JUDGEMENT

(1.) In all these three appeals filed by the Revenue the question of law and facts arises hence they are taken up together for disposal as per law.

(2.) In the impugned order Commissioner has noted that the issue before him pertains to the following :

(3.) Appearing on behalf of the Revenue ld. DR Shri C. Mani submits that the Revenue is not aggrieved with the grant of abatement and bank charges as the issue is covered in terms of the Apex Court judgment. He further files a copy of the Apex Court judgment in the case of CCE. v. I.P.F. Vikram India Ltd. reported in 2002 (144) E.L.T. 4 (S.C.) and submits that Revenue is not aggrieved with the observations that the assessments are provisional and required to be finalised. However, he submits that the order passed by the Commissioner granting discount to the damages is not a correct order in terms of the above Apex Court judgment and the same is not required to be granted. He seeks for modification of the order. He submits that interest on receivables is also required to be excluded. He cites large number of judgments and he concedes this point.