1998 (3) TMI 442 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the deduction for damages claimed by a manufacturer of soaps and detergents in appeals filed against disallowed discounts. The Tribunal held that the discount for damages caused to goods during transit was an allowable deduction based on previous decisions. The appeals were allowed in part, modifying the orders of the lower authorities.