1998 (2) TMI 535

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..... [Order per : Justice U.L. Bhat, President]. - Appellant is absent and is not represented. There is no request for adjournment. We have heard Shri K. Srivastava, SDR. 2. The appellant filed 30 price lists on which jurisdictional Superintendent passed separate orders on various dates. Appellant had claimed deduction of 2% discount in respect of immediate/advance payment. The Superintendent a .....

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..... he appeal to 12-11-1997. Appellant presented 29 supplementary appeals which were received in the Registry on 9-10-1997. There were no applications for condonation of delay. The papers contained only the memorandum of appeal and not the copies of the impugned orders. The appeal fees in respect of the supplementary appeals has also not been deposited. The Bench hearing the matter on 12-11-1997 direc .....

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..... h is serial No. 1 shown in paragraph 1 of the appellate order. 4. The dispute relates to 2% discount declared in respect of immediate/advance payment of which deduction was claimed in the relevant price list. The question is, whether the direction of the Superintendent that deduction would be allowed only in those cases where the discount has been actual granted to the buyer is correct. Ther .....

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