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2018 (11) TMI 1669 - AT - Central ExciseMethod of Valuation - paints and varnishes - to be valued u/s 4A of Central Excise Act, 1944 or u/s 4(1)(a) of Central Excise Act, 1944? - benefit of cum-duty price - scope of remand - HELD THAT:- This Tribunal while remanding the matter, categorically observed that the Appellants should be allowed the cum-duty price benefit; also eligible deductions from the price be allowed to the Assessee. Therefore, there is no scope left to the learned Commissioner (Appeals) to decide whether benefit of cum-duty price be extended or otherwise when the said benefit was already allowed to the Appellant by this Tribunal. Deductions on account of over-riding commission paid to the indent agent - HELD THAT:- The said commissions are paid to various dealers/agents who procure orders on behalf of the Appellant. The principle of law in this regard is well settled as the commission paid cannot be considered as ‘discount’ by the Hon’ble Supreme Court in COROMANDEL FERTILISERS LTD. VERSUS UNION OF INDIA AND OTHERS [1984 (8) TMI 80 - SUPREME COURT]. The Appellants are not eligible to deductions claimed on account of commission paid to the indenting agents. However, to extend the benefit of cum-duty price, we remand the matter to the Adjudicating authority to re-compute the duty, after extending the cum-duty price benefit to the Appellant. Appeal allowed by way of remand.
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