HINDUSTAN ZINC LIMITED Vs. CC

JUDGEMENT

(1.) APPELLANT is a Public Sector Unit. Their appeal had been dismissed on the ground that they have not produced clearance certificate from the Committee of Secretaries. The ROA application has been filed seeking restoration of the appeal by producing the minutes of meeting of dated 19.01.2001 passed by the Committee of Secretaries. In view of the fact that clearance certificate is produced now, the order dismissing the appeal is recalled and the appeals are restored to their original numbers.

(2.) SHRI Appa Rao, learned Counsel for the appellants the issue involved in these appeals pertains to rejection of their prayer for grant of deduction with regard to three allowances as under:

(3.) AFTER hearing arguments in the case of goodwill allowance the learned Counsel fairly conceded that the point relates to the price of the goods and he does not wish to contest the same for the reason that the amount involved is very negligible. However, he submits that the benefit of deduction with regard to despatch money and penalty allowances should be granted in terms of the judgments cited by him and brought on record.