2013 (12) TMI 982

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..... an additional consideration flown to the appellant and such value of consideration was deflated amount of sale price of excisable goods cleared - In the absence of nexus, it is not possible to uphold the adjudication order – Decided against Revenue. - Appeal No 3532 of 2005-Excise - Final Order No. A/56513/2013-EX(DB) - Dated:- 7-5-2013 - Shri D.N. Panda and Shri Rakesh Kumar, JJ. For the .....

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..... used the grievance in para-3 of the adjudication order. 4. There is no justification shown by the learned adjudicating authority to appreciate to that there was depression to assessable value made through the process of supply of gift items and recovery of the part of the cost of the gift. While in one hand learned adjudicating authority says that the goods were gift items, on the other hand he .....

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