https://www.taxtmi.com/caselaws?id=106526 The Supreme Court upheld the High Court's decision allowing the deduction of commission paid to agents as part of post-manufacturing expenses for M/s. Raymond Limited. Despite the department's challenge, subsequent assessments led to show cause notices for duty recovery and disallowance of Modvat credit. The Commissioner disallowed the deduction, but the Tribunal found the terms consistent with the previous judgment, granting a waiver of pre-deposit and staying recovery during the appeal, emphasizing the department's recourse in court for any erroneous claims. en-us Fri, 18 Oct 2002 00:00:00 +0530 Wed, 14 Mar 2012 16:00:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106526 The Supreme Court upheld the High Court's decision allowing the deduction of commission paid to agents as part of post-manufacturing expenses for M/s. Raymond Limited. Despite the department's challenge, subsequent assessments led to show cause notices for duty recovery and disallowance of Modvat credit. The Commissioner disallowed the deduction, but the Tribunal found the terms consistent with the previous judgment, granting a waiver of pre-deposit and staying recovery during the appeal, emphasizing the department's recourse in court for any erroneous claims. Case-Laws Central Excise Fri, 18 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106526