https://www.taxtmi.com/caselaws?id=96420 In excise valuation, the deductibility of amounts described as commission or discount depends on the real nature of the transaction, not the label used by the parties. Where the record does not clearly show whether distributors acted as buyers reselling goods or as agents procuring orders, the payment cannot be conclusively treated as non-deductible commission without fresh factual examination. Demand and penalty also require clear findings on contravention, including the basis for invoking Rule 9, the proviso to Section 11A, and any extended-period or penal consequences. The matter therefore required de novo adjudication on valuation, liability, and the character of the payments. en-us Wed, 20 Jun 2001 00:00:00 +0530 Wed, 21 Dec 2011 15:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96420 In excise valuation, the deductibility of amounts described as commission or discount depends on the real nature of the transaction, not the label used by the parties. Where the record does not clearly show whether distributors acted as buyers reselling goods or as agents procuring orders, the payment cannot be conclusively treated as non-deductible commission without fresh factual examination. Demand and penalty also require clear findings on contravention, including the basis for invoking Rule 9, the proviso to Section 11A, and any extended-period or penal consequences. The matter therefore required de novo adjudication on valuation, liability, and the character of the payments. Case-Laws Central Excise Wed, 20 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96420