- (1.) These three appeals raise the issues of quantity discount and damage discount. The first of the three appeals also raises the issue of bank charges.
(2.) So far as quantity discount is concerned, learned Counsel for the assessee and the learned Attorney General are agreed that the order under challenge should be set aside (insofar as it relates to quantity discount) and that issue should stand remanded to the Tribunal to be considered afresh in accordance with law, with liberty to the parties to produce fresh evidence.
(3.) Insofar as bank charges are concerned, the issue is covered in favour of the assessee by the judgment of this Court in Commnr. of central Excise v. Vikram Detergent Ltd. Accordingly, the civil appeals, so far as they relate to bank charges, will stand dismissed.;