2001 (6) TMI 544

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..... er : S.S. Sekhon, Member (T)]. A Show-cause notice was issued, as it was observed that sales were effected through Depots only and a deduction of 22% as Trade Discount at the time of clearance at the factory gate availed was not permissible for the period April 1994 to September 1994. The Commissioner (Appeals) came to the following finding - The issue thus is whether the goods as have bee .....

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..... actual act of sale takes place from depots only. That being so, Revenue s contention in this regard is correct and is upheld. and confirmed the demand after setting aside the Order of the Assistant Collector. Present appeal is filed against this Order of the Commissioner (Appeals). 2. We have heard both sides and considered the matter and find: (a) The Assistant Collector, as it appears .....

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