TMI Blog2004 (8) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... i, Consultants, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. These appeals filed by the Department are against a common order passed by the Commissioner (Appeals) in 9 appeals of the assessee, which were directed against orders of the original authority confirming demands of duty against them by including actual cash discount in the assessable value of the goods supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal authority. The Commissioner (Appeals) set aside the orders of the original authority as per the impugned order, para 11 of which reads as under :- I find that the issue involved in the Appellants case is squarely covered by Hon ble Tribunal judgment in their own case, pertaining to their Pondicherry factory only, i.e. Hon ble CEGAT, vide its Final Orders No. 1180/2000, dated 21-8-2000 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to the same effect as the Tribunal s decisions relied on in the impugned order. However, it is conceded, the Apex Court has declined to stay the operation of the decision of the Tribunal in Addison Paints Chemicals (supra). 3. Ld. Counsel for the respondents has cited a plethora of decisions of this Bench, in addition to those mentioned in para 11 of the impugned order. The citations are as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the submissions and the case law cited by both sides. The impugned order is based on case law directly on the issue vide Para 11 thereof. None of the decisions relied on by the learned Commissioner (Appeals) in his order has even been attempted to be distinguished in the memoranda of appeals. Numerous decisions of this Bench cited by the learned Counsel are additions to the case law on the poin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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