TMI Blog2000 (12) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. The issue for determination in this case is whether the appellant assessees are related persons of their Sole Selling Agent and therefore whether the prices at which the goods are sold by the sole selling agent should be the basis of computation of assessable value of the goods sold by the assessees. Initially the assessees themselves had declared the valuation in Form-IV. They ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by him was that what was paid to the sole selling agents was not a discount but that it was a Commission. He based this observation on the fact that the sole selling agents were charged with the job of popularising the products. On his having upheld the lower order, the present appeal has been filed. The appellants requested for decision on merits. We have heard Shri B.K. Choubey for the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot find that these two clauses are of such magnitude as to convert the buyer and seller relationship into one of the related persons. In the judgment in the case of Chloride Inds. Ltd. v. Collector of Central Excise, Pune [1999 (113) E.L.T. 956 (Tribunal), the Tribunal had held that the sale of entire production to one party by itself was not an indication of reason for inter-relationship. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in their case of CCE v. P.N. Dhoot Investment Co. Pvt. Ltd. [1999 (111) E.L.T. 118 (Tribunal)] held that advertisement expenses incurred by the buyer had benefited both buyer and the seller. Although that judgment was on the includibility of that charge in the assessable value, the view expressed therein would apply to the present case and the fact that the assessees were incurring expenditure on ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
