https://www.taxtmi.com/caselaws?id=462 The Tribunal ruled in favor of the manufacturers, holding that the margin of dealers should not be included in the assessable value for central excise duty. It was determined that the dealers were not acting as agents of the manufacturer but were engaging in outright sales. The Circular dated 17.10.96 supported this relationship as principal-to-principal sales, not commissioning agent roles. As per the Central Excise Act, excise duty is based on the manufacturer's sale price, and resale prices by dealers are not relevant unless specific conditions are met, which were not present in this case. The manufacturer's appeals were allowed, and duty demands were dropped. en-us Thu, 04 May 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462 The Tribunal ruled in favor of the manufacturers, holding that the margin of dealers should not be included in the assessable value for central excise duty. It was determined that the dealers were not acting as agents of the manufacturer but were engaging in outright sales. The Circular dated 17.10.96 supported this relationship as principal-to-principal sales, not commissioning agent roles. As per the Central Excise Act, excise duty is based on the manufacturer's sale price, and resale prices by dealers are not relevant unless specific conditions are met, which were not present in this case. The manufacturer's appeals were allowed, and duty demands were dropped. Case-Laws Central Excise Thu, 04 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462