2006 (6) TMI 325

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..... S.S. Sekhon, Member (T)]. -  Revenue has filed this appeal against an order of Commissioner (Appeals) who had after going through material on record found as follows :- "Issue involved in the present appeal is regarding addition of 2% service charges being recovered from wholesales/retailer by M/s. Larsen & Turbo Ltd., sole distributor for appellants goods, in the assessable value of clear .....

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..... there is no flow back due to the transactions entered in between them. There is no allegation of recovery of additional amount from M/s. Larsen & Turbo Ltd." and there after relying upon the decision of this tribunal in the case of Xerographers Ltd. v. C.C.E. - 1999 (108) E.L.T. 372 (T) allowed the appeals against the order of the lower authority and setting aside that order. 2. Revenue is .....

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..... there is no charge collected of such 2%, for the Electrodes captively consumed by M/s. Larsen & Turbo and or the assessee then such charge cannot be added, moreover the class of buyers for electrodes consumed by M/s. Larsen & Turbo Ltd. and electrodes sold in the capacity as distributor/dealer would be different & can have different prices under the erstwhile section to Valuation. We find no merit .....

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