TMI Blog2005 (10) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... se Act. 2. The Dy. Commissioner vide Order dated 4-9-2000 confirmed the demand, which was upheld by the Commissioner (Appeals). Hence this appeal. 3. The appellants sell their product Nylon Filament Yarn from various Depots situated in the parts of the country. They sell their goods through Indenting Agents with whom they have entered into agreement. As per this agreement, the Indenting Agents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otices dated 20-8-1999 and 21-10-99 without quantification of any amount, requiring them to show cause as to why - (i) their price declarations filed by them from time to time for sales of goods from their depots should not be accepted after disallowing deduction of 0.38% on account of brokerage and 0.30% of transit insurance; (ii) service charge of Rs. 0.30 per cop recovered by them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her paid by the seller or the buyer in keeping with the contractual terms. The Indenting Agent arranges insurance and raises his brokerage or commission and therefore, in the view of usual commercial contracts, such element could be considered within the ambit of Section 4 while determining the assessable value. These deductions, therefore, cannot be accepted as having been in the nature of trade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industrial Corpn. v. CCE, reported in 1989 (41) E.L.T. 360 (S.C.) in this case is well founded. (b) The amounts paid to the Agent was ascertainable from the practice followed by the appellants for the last so many years. These amounts have been paid consequent to an agreement and were prior to removal of the goods and the agent was aware of the same. Even if the word 'commission' is used, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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