https://www.taxtmi.com/caselaws?id=97166 For excise valuation, amounts paid to distributors for post-sale sales promotion activities were treated prima facie as outside the assessable value because the agreement indicated that the goods were first sold to distributors, who then carried out further sale and promotional work. On that basis, the Tribunal considered the distributors' subsequent activities irrelevant to valuation at the assessee's stage and found the appellant to have a strong prima facie case on the valuation issue. Duty and penalty recovery were therefore stayed pending disposal of the appeal. en-us Fri, 13 Jul 2001 00:00:00 +0530 Sat, 14 Jan 2012 12:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97166 For excise valuation, amounts paid to distributors for post-sale sales promotion activities were treated prima facie as outside the assessable value because the agreement indicated that the goods were first sold to distributors, who then carried out further sale and promotional work. On that basis, the Tribunal considered the distributors' subsequent activities irrelevant to valuation at the assessee's stage and found the appellant to have a strong prima facie case on the valuation issue. Duty and penalty recovery were therefore stayed pending disposal of the appeal. Case-Laws Central Excise Fri, 13 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97166