ORDER 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.1. Accordingly, the civil appeals, so far as they relate to bank charges, will stand dismissed. 4. Insofar as damage discount is concerned, the matter has been argued. The factual position has been pointed out and reference has been made to the two Madras Rubber Factory judgments2. Reference has also been made to the judgment of this Court in Vikram Detergent Limited. Having considered the facts, we are satisfied that the assessee is not entitled to a discount on account of damages, having regard to what is laid down in the judgments afore-stated. 5. The civil appeals, therefore, stand allowed to the extent of damage discount and quantity discount, as afore-stated. 6. No order as to costs. Appeals allowed partly. ************ Parallel Citations of other Journals : Commissioner of Central Excise, Meerut v. Hindustan Lever Ltd., 2001(5) Supreme 398 : 2001(130) 721 : 2001 (44) RLT 819 : 2001 (76) ECC 666 00026