9911796707
TMI Blog2011 (9) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. ORDER The Revenue has preferred this appeal against the impugned order. 2. The facts of the case are that the respondents have claimed deduction on account of trade discount, quantity discount, distribution expenses, turnover tax, interest on receivables, breakages in their price declaration filed with the department during the period April, 1999 to March, 2000. The adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order allowing the claim of free replacement of breakages is to be set aside. He further submitted that the decision of the Hon'ble Apex Court in the case of M/s. Surya Roshni and M/s. Vikram Detergent Ltd. (supra) having retrospective effect as held by the Hon'ble Supreme Court in the case of Asstt. Commr., Income tax, Rajkot v. Saurashtra Kutch Stock Exchange Ltd. reported in 2008 (230) E.L.T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been accepted by the Department. Thereafter on 13-9-2000 in the case of M/s. Surya Roshni the Hon'ble Apex Court has held that the deduction is not available for free replacement of breakages. We have to respect the decision of the Hon'ble Apex Court in the case of M/s. Surya Roshni and have also considered the decision of Saurashtra Kutch Stock Exchange Ltd. (supra) as relied on by the ld. SD ..... X X X X Extracts X X X X X X X X Extracts X X X X
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