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TMI Blog2001 (6) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... vocates, for the Respondents. [Order per : G.N. Srinivasan, Member (J)]. - This is a department's appeal against the decision made by the Commissioner of Central Excise (Appeals), Nagpur in Order-in-Appeal No. 262-CE/IND/92, dated 27-4-1992. In the said order the Commissioner (Appeals) decided several points in favour and also against the assessee. The appeal before us is restricted to three po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department relies should have been agitated before us and such points have been indicated supra. 3. As far as the first point is concerned, namely the quantity discount, it has been brought to our notice by Shri M.H. Patil, learned Counsel for the appellant that a decision has been rendered by the Supreme Court in favour of the assessee in the case of GOI v. MRF - 1995 (77) E.L.T. 433. Hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department. 4. As far as the second and third points are concerned, namely handling expenses and interest on finished goods in stock, it is conceded by Shri Patil that the same has been decided against the assessee in a number of decisions, namely GOI v. MRF - 1995 (77) E.L.T. 433 and the assessee's own case reported in 1998 (27) RLT 581. Hence this is decided in favour of the department. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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