2017 (4) TMI 1294

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..... Appellant. None, for the Respondent. ORDER [Order per : V. Padmanabhan, Member (T)]. - The appeal filed by Revenue is against the Order-in-Appeal No. 188/2003, dated 25-7-2003 passed by the Commissioner (Appeals), Bangalore. The respondent is a manufacturer of welding electrodes which are of two types (i) Special type of Electrodes for reclamation purposes and (ii) Standard or Conventional Ele .....

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..... , differential duty was demanded and confirmed by the original authority for different periods. Against these Orders-in-original, appeals were filed before the Commissioner (Appeals) who set aside the Orders-in-Original vide the impugned order. Aggrieved by this order, Revenue is in appeal before the Tribunal. Revenues contention in appeal is that advertisement and publicity charges borne by the .....

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..... al trade practice and the discount is known to the distributor in advance before clearance of the goods. In the instant case, the allowing of higher discount was made known to the distributor before sale. He has further recorded that in the relevant trade circulars issued by the manufacturer, no mention is made that this higher trade discount is attributable to only to meet the advertisement charg .....

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