TMI Blog1997 (7) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... aman, Member (T)]. Appellant had filed price list in Part I for their supplies to their sole distributors, M/s. Voltas Limited and another price list for their supplies to their customers who were wholesale dealers. In the former price list, discount of 20% was claimed as deduction while in the latter price list the discount claimed was at the rate of 15%. During the period 5-12-1987 to 31-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he present dispute has arisen only because they were held to be not eligible for claiming deduction of 20% for supplies to their wholesale dealers. The dispute is not passing on their discount of 20% but of not having filed price list claiming that discount. He posed the query as to what the Department would have done if they had claimed 15% discount in the price list but actually granted a lesser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplies were in terms of a contract. Since the supplies to the other dealers was not covered by any similar contract and as the price list filed for such supplies to wholesale dealers showed only a discount of 15% as claimed in the price lists for such supplies, the adjudicating authority had rightly disallowed the discount of 20% applied by them while paying the duty. He pleaded that the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealers had been made without giving them the discount of 20% and the adverse decision has been taken only on the ground that such clearances have been made on payment of duty after filing 20% discount. We are of the view that it would not be in order to disallow the discount that was actually granted to such buyers, only for the reason disclosed in the impugned order. But that does not absolve t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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