C.C.E. Vs. THE SUPREME INDUSTRIES LTD.

JUDGEMENT

(1.) E/161/2004

(2.) IN this appeal, Revenue has come in appeal challenging the order (at page 9 of the appeal folder) passed by learned Commissioner (Appeals) on 21.10.2003 giving effect to the Final Order No. 1180/2000 dated 21.8.2000 passed in Appeal No. E/727/2000 (Ref. page 17 of the compilation filed). In that order, Tribunal directed learned Commissioner (Appeals) to give finding on the trade discount allowed by assessee to different parties at different rates disputed by Revenue in adjudication. While giving effect to the above order dated 21.8.2000 of Tribunal by learned Commissioner (Appeals), reliance was placed by him on the order dated 26.4.1999 of Commissioner of Trichy who held that trade discount of the above nature is permissible. But being aggrieved by such decision, Revenue came in appeal before Tribunal in Appeal No. E/882/2000. Such appeal of Revenue was decided by Tribunal against it as is reported in, 2008 (222) ELT 520 (Tri. Chennai). Tribunal held that the pattern of discount being allowed was declared in the price list filed by respondents therein (assessee) with the department periodically for which the adjudication was held to be barred by limitation. To reach to such conclusion, Tribunal recorded its reasoning in para 2 of the reported order as under: -

(3.) RECORD also reveals that while deciding the issue above, the Trichy Commissioner relied on the order of learned Commissioner (Appeals) passed on 11.1.1999 in appeal 50/1999. In that appeal, the Commissioner (Appeals) in para 3 of his order relied on his decision made in appeal 193/98 -TRY (no date stated).