1998 (8) TMI 231

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..... [Order per : V.K. Agrawal, Member (T)]. - The Appeal has been filed by M/s. Bombay Pharma Products against the Collector (Appeals), Central Excise order dated 19-11-1992 disallowing 25% discount to the dealers holding that the discount was given to cover expenses for sale promotion, advertisement, etc. that such discount is no discount at all. 2.  None was present on behalf of the Appell .....

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..... S.C.) all such expenses such as after sale service, marketing and selling organisational expenses are to be included in the assessable value. 4.  We find that the Assistant Collector, in his findings, had clearly observed that the dealers of the appellants were incurring the expenses for sale promotion and the appellants were adjusting the price of the goods by allowing 25% discount; that su .....

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