HAVELL ELECTRONICS PVT. LTD. Vs. CCE

JUDGEMENT

(1.) The appeal filed by the applicant is against the order passed by the Commissioner (Appeals) whereby deduction on account of turnover discount was disallowed. The appellant brought to our notice that earlier the Tribunal allowed this discount for a different period.

(2.) We find in para 11 of the present impugned order the Commissioner (Appeals) held as udner: -

(3.) After taking into consideration this ground for rejecting the discount. the Tribunal in respondent's own case CC and CE, Noida v. M/s. Havell's Electronics Pvt. Ltd., allowed the discount. The Tribunal held as under: -