https://www.taxtmi.com/caselaws?id=124656 The Tribunal upheld the lower appellate authority's decision that M/s. DIS was classified as a dealer under the Dealership Agreement, entitled to trade discounts. The Tribunal rejected the Revenue's argument that M/s. DIS should be considered a commission agent, affirming that the duty paid by the respondents based on the discounted price was correct. The judgment emphasized the principal-to-principal relationship between the parties, confirming the dealer status of M/s. DIS and dismissing the Revenue's appeal for Central Excise duty and penalty. en-us Wed, 20 Aug 2008 00:00:00 +0530 Wed, 03 Oct 2012 18:11:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124656 The Tribunal upheld the lower appellate authority's decision that M/s. DIS was classified as a dealer under the Dealership Agreement, entitled to trade discounts. The Tribunal rejected the Revenue's argument that M/s. DIS should be considered a commission agent, affirming that the duty paid by the respondents based on the discounted price was correct. The judgment emphasized the principal-to-principal relationship between the parties, confirming the dealer status of M/s. DIS and dismissing the Revenue's appeal for Central Excise duty and penalty. Case-Laws Central Excise Wed, 20 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124656