CCE, TRICHY Vs. HINDUSTAN LEVER LTD.

JUDGEMENT

(1.) THIS is a Revenue appeal challenging the Order -in -Appeal No. 162/97 (TRY) dated 11.12.1997 passed by the Commissioner of Customs & Central Excise (Appeals), Trichy by which the Commissioner has considered the claim of deductions towards Excise duty, Equalised Sales Tax, Turn Over Tax, Secondary freight from depot to whole sales, Discount allowed to dealer for damage suffered in Transit, quantity discount, Bank charges for collection of sale proceeds and Price Equalization Discount. After due consideration, he has granted relief in terms of the impugned order, after noting the judgments rendered by the Tribunal in the respondent's own case and also in terms of Apex Court judgment rendered in the case of GOI v. MRF Ltd., : 1995 (77) ELT 443 : 1995 (58) ECR 385 (SC). Revenue is aggrieved with the portion of the order by which he has granted abatements on the following heads: - -

(2.) WE have carefully considered the submissions and notice that Counsel has filed a list of citations in respect of each of the headings and have submitted that the issue is no longer res Integra and the matter has been decided in their favour. We have noticed the list given by him which is reproduced herein below: - -