SUPREME COURT OF INDIA

Before:- S.P. Bharucha, C.J., N. Santosh Hegde and Shivaraj V. Patil, JJ.

Appeal Civil No. 397-399 of 2000. D/d. 1.5.2002.

Commissioner of C. Ex., Chandigarh - Appellant

Versus

I.P.F. Vikram India Ltd. - Respondent

Central Excises and Salt Act, 1944, Section 4 - Valuation - Damage discount and quantity discount, dispute relating to - Issue of damage discount covered against the assessee by decisions of Supreme Court in Commissioner of Central Excise, Meerut v. Hindustan Lever Limited, (130 ELT 721), Commissioner of Central Excise v. Vikram Detergent Limited (127 ELT 641) and Collector of Central Excise, Meerut v. Surya Roshini Limited, ((2000) 122 ELT 3) - Aseessee is not entitled to a discount on account of damages, having regard to judgments quoted above - Insofar as quantity discount is concerned, in view of decision in Commissioner of Central Excise, Meerut v. Hindustan Lever Limited, (130 ELT 721), it is appropriate to set aside the order under challenge and remand issue to Tribunal to be considered afresh in accordance with law with liberty to parties to produce fresh evidence.

[Para 2]

Cases Referred :-

Collector of Central Excise, Meerut v. Surya Roshini Limited (2000) 122 E.L.T, 3.

Commissioner of Central Excise v. Vikram Detergent Limited (2001) 127 E.L.T. 641

Commissioner of Central Excise, Meerut v. Hindustan Lever Limited (2001) 130 E.L.T. 721

ORDER

1. The appeals involve disputes relating to damage discount and quantity discount. The issue of damage discount is covered against the assessee by decisions of this Court in Commissioner of Central Excise, Meerut v. Hindustan Lever Limited (2001) 130 E.L.T. 721), Commissioner of Central Excise v. Vikram Detergent Limited (2001) 127 E.L.T. 641) and Collector of Central Excise, Meerut v. Surya Roshini Limited (2000) 122 E.L.T, 3). Insofar as quantity discount is concerned, it is appropriate, as has been done earlier in Commissioner of Central Excise, Meerut v. Hindustan Lever Limited (2001) 130 E.L.T. 721), to set aside the order under challenge and remand the issue to the Tribunal to be considered afresh in accordance with law with liberty to the parties to produce fresh evidence.

2. To that extent, the civil appeals are allowed. The order under appeal is set aside.

3. No order as to costs.

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