Against those order, both the assessees as well as the Revenue filed appeals before the Customs, Excise and Gold Control Appellate Tribunal for short, the Tribunal.
During the relevant period, out of the tractors manufactured by the assessees, sixty per cent were sold to their stockists at 27.5 per cent discount and forty per cent were sold to their sub stockists at twenty five per cent discount.
J. These appeals, by the assessees M s. Escorts Limited and M s. Goetze India Limited, are from the order of the Customs, Excise and Gold Control Appellate Tribunal, New Delhi in Appeal Nos.
421 454 of 1993 dated August 30, 1993.
The assessees manufacture parts and accessories of motor vehicles, tractors, trailers and other stationary diesel engines.
