ORDER
U.L. Bhat, J. (President)
1. Common appellant in the two appeals, engaged in the manufacture of soaps and detergents, filed various price lists during the period February, 1983 to end of December, 1988, claiming various discounts. After issuing show cause notice and granting personal hearing to the appellants, the Assistant Collector allowed certain discounts but disallowed discount for damages, cost of special secondary packing and remuneration to and expenses by clearing and forwarding agents. This order has been confirmed by the Collector (Appeals). The assessee has filed the present appeals.
2. The learned Counsel for the appellant pressed for consideration of only one out of three deductions disallowed by the lower authorities, namely, discount for damages. In earlier cases of the appellant namely, E/2399-2400/97-A and E/284/97-A by Final Order No. 196-197-A, dated 4-2-1997 1998 (98) E.L.T. 647 (Tribunal) and Final Order No. 847/97-A, dated 13-5-1997 1997 (93) E.L.T. 724 (Tribunal), following earlier decisions of the Tribunal in Assam Valley Plywood Pvt. Ltd. case 1989 (43) E.L.T. 360 (Tribunal) and Tungbhadra Industries Ltd. case 1992 (60) E.L.T. 512 (Tribunal), we held that discount allowed to wholesalers in lieu of damages caused to goods during transit depending on the nature and extent of damage was allowable deduction. Following the same, we hold that this discount has to be allowed. The impugned orders of the lower authorities are modified to this extent and the appeals are allowed in part.