COMMISSIONER OF C. EX. Vs. BHUSHAN STEEL LTD.

JUDGEMENT

(1.) BEING aggrieved with the order passed by Commissioner (Appeals), Revenue has challenged the present 3 appeals, which are being disposed of by a common order as the issue involved is identical. After hearing both the sides duly represented by Shri. M.S. Negi, DR and Shri Rajesh Chhibber, Advocate, we find that the respondents are engaged in the manufacture of cold rolled Steel Strips/Sheets and Galvanized Plain and corrugated sheets. A dispute about the deduction of various types of discounts being given by the respondent to their customers arose, which was settled against them by the order of the Original Authority. The Commissioner (Appeals) allowed the respondents appeal, which order was challenged by the Revenue before Tribunal. The Tribunal disposed of the Revenue's appeals by observing as under: -

(2.) THE Original Adjudicating authority, in remand proceedings, again held that the assessees is not entitled to the discount deductions and accordingly, rejected the refund claims filed by the assessee. On appeal, Commissioner appeals examined the entire issue along with the document etc. and held that the respondent is entitled to the discounts, as the discount policy were known to the customers at the time of clearance of the goods. He also held that wherever such excess duties paid by the appellant stand recovered by them from their customers, the provisions of unjust enrichment would not apply. However, he remanded the matter to the original authority for verification of the said fact and for consequent confirmation of the refund amount.

(3.) REVENUE in their memo of appeal have referred to certain instances where the discounts have been given even though cases where the quantity sold was less than the quantity mentioned in discount policy. Ld. Advocate for the respondent explains that the discounts are given on the TOTAL quantity sold, which may be split to various quantities in different invoices raised at different times. He also explains that sometimes the orders are placed by one person and the invoices are issued to two different parties, but the total quantity for the purpose of discounts is attributed to that one person.