TMI Blog1992 (8) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... o proceed for deciding the justification for granting that deduction. The Tribunal without adverting to this obvious position proceeded on the misapprehension that it was precluded from deciding the question on merits because of an earlier decision of the Tribunal regarding an earlier period. The only reason on which the Tribunal dismissed the appeal without going into the facts on the basis of which the question of law had to be decided, is, therefore, unsustainable. In this situation, where the Tribunal has not recorded its findings on the disputed facts and these being at variance in the findings rendered by the Assistant Collector and the Collector, the only appropriate course to adopt is to remit the matter to the Tribunal for a fresh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of these submissions but if this is true (which can be verified), it must be said that the appellants have a very good case at least to begin with. However, these circumstances cannot result in our ignoring the earlier judgment for the simple reason that the said judgment was based [on] the same facts and it would not be judicial propriety for us to sit over judgment and in effect to review it." 3.Learned counsel for the respondents, in all fairness, did not attempt to support the impugned order on the only ground on which the Tribunal dismissed the appeals before it. It is not disputed before us that the findings on the disputed facts between the parties recorded by the Assistant Collector and on appeal by the Collector are at variance. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I observe that since it is an admitted fact that no part of the amount of Rs. 5,000/- claimed as deduction, is passed on to the trade, this amount does not fall in the category of trade discount. However, as argued by the appellants at the time of personal hearing, it is "dealers' commission" that they are claiming as deduction. I find that as far as the amount of Rs. 800/- is concerned, since this is stated to be paid to the dealers on account of three free services rendered, this amount will undoubtedly form part of the assessable value. As regards the remaining amount of Rs. 4,400/-, I find that there is no agreement of any kind with the dealers i.e. whether the commission is paid to them for rendering certain services. I find that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision of the Tribunal regarding an earlier period. The only reason on which the Tribunal dismissed the appeal without going into the facts on the basis of which the question of law had to be decided, is, therefore, unsustainable. In this situation, where the Tribunal has not recorded its findings on the disputed facts and these being at variance in the findings rendered by the Assistant Collector and the Collector, the only appropriate course to adopt is to remit the matter to the Tribunal for a fresh decision. 6.Consequently, the appeals are allowed. The impugned common order passed by the Tribunal is set aside, and these matters are remitted to the Tribunal for a fresh decision in accordance with law. The Tribunal shall give fresh oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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