TMI Blog2000 (12) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. Order-in-Original No. CCE(ADJ)VLS/9/2000 dated 15/16-3-2000 of the Commissioner of Central Excise (Adjudication), New Delhi is the subject matter of the appeal filed by the assessee and cross objection of the Revenue. 2. The issues in dispute were whether the share borne by the dealers in the advertisement of the scooters manufactured by LML Ltd. was to be added to the price of the scoo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 etc. Ld. Counsel explained that it is clear from these price lists that duty was being paid at a consolidated price at which the goods were being sold by the manufacturer. No deduction whatsoever had been made from the consolidated price towards free services, while fixing the assessable value. Ld. Counsel contended that when reimbursement for free services was out of the consoilated price on wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e did not conform to the rates which they had themselves fixed citywise. Therefore, the lower rate was an indirect flow back to the manufacturer. 5. From the records, it is seen that, during the relevant period, the assessee was paying duty on the consolidated price of the scooter. No deductions are found to have been claimed or allowed from this consolidated price. In such a case, it is of no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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