ORDER
J.H. Joglekar
1. The Commissioner (Appeals), in the impugned order, allowed the deductions from the price in respect of average freight, interest on receivables, prompt payment discount, ready discount and quantity discount. Against this order, the revenue have filed appeal E/3586/89A. Similar orders were passed by the Collector (Appeals) in the case of the same assessee relating to a different period. The Collector followed the ratio of his earlier order and allowed deductions on account average freight, prompt payment discount and quantity discounts. The issued as to the deduction of interest on receivables was however remanded by him to the Assistant Commissioner. Against this order, the Revenue have filed appeal E/2663/89A. The assessees have filed cross objections in both cases.
2. Since the issues are common, they are being taken up together for disposal in this common order.
3. The assessee were not present in spite of repeated notices. The appeals are disposed on a perusal of the various submissions made in writing and also after hearing the Departmental Representative.
4. The various issues raised in the appeals and the cross objections are no longer res integra. The Supreme Court in their order in the case of Government of India vs Madras Rubber Factory Ltd. 1995(77) ELT 433 has laid down the law on the admissibility of the various discounts. In terms of the judgement, trade discount by whatsoever name prescribed including the turnover discount etc are to be allowed for deduction. Vide this judgement interest on receivables was also made deductible. The deduction of average freight was allowed by the Supreme Court in their judgement in the case of Bombay Tyre International, as was referred to by the Bombay High Court in the case of Advani Oerlikon Ltd vs Union of Indial 1991(55) ELT 486.
5. Following the law so given by the Apex Court, we find that the order of the Commissioner is sustainable. These appeals from the revenue are therefore dismissed.
6. The ross objections also stand disposed of.