TMI Blog2005 (6) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : K.C. Mamgain, Member (T)]. This appeal is filed by the Revenue against the order-in-appeal passed by the Commissioner of Central Excise (Appeals), Ahmedabad. 2.The respondent, M/s. Nirma Limited, is manufacturing excisable goods falling under Chapter 34 of the Schedule to Central Excise Tariff Act. It was noticed by the Department that, consignment agents of vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urer and when the consignment agent organizes sale promotion, publicity and advertisement of manufacturer s goods, at their own cost, such expenses amount to additional consideration. He relied on the decision of the Supreme Court in the case of Bombay Tyre International, reported in 1983 (14) E.L.T. 1896, and also the decision of the Supreme Court in the case of MRF Ltd., to support his contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eaded that by the advertisement by the agents, besides the benefits obtained by the respondents in the form of sale of their products by such advertisements, dealers were also benefited. In support of his contention, he relied on the decision of the Supreme Court in the case of Philips India Ltd. v. CCE, Pune, 1997 (91) E.L.T. 540 (S.C.), wherein the expenses were shared by the dealers and the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ursed them 70% of their expenses and balance 30% of the expenses were borne by the dealers. We find that the Commissioner (Appeals) in his order has observed that the present case is fully covered by the ratio of the decision of the Supreme Court in the case of Philips India Ltd. v. CCE, supra, and he accordingly held that the deductions towards advertisement expenses shared by the dealers are to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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