TMI Blog2000 (11) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... : S.S. Sekhon, Member (T)]. This appeal is against the order of Commissioner (Appeals) who, while relying on para 7 of the agreement entered into with the assessee with his agent to buy the goods from him, came to a conclusion that such agents were required to arrange to sell at the price fixed by the assessee as per the price list which is the assessable value on which the appellant pay du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e out of commissions paid to them and such commission was not deductible from the assessable value. No other deductions were claimed for the advt. charges and reliance on the decision of Voltas Ltd. was not called for. Since amount of duty to be demanded had not been quantified in the show cause notice, the Commissioner had come to a finding to reject this plea of appellants that such SCN s for su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terated the findings in the Commissioner (Appeals) order and submitted that appeal has no merits and may be dismissed. He drew our attention to the agreement, clause 7 to 10 thereof. 4. We have considered the submissions and find - (a) The issue of advertisement and free after sales service charges when such agreements are at arm s length and genuineness thereof is not in dispute and conse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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