https://www.taxtmi.com/caselaws?id=41516 Dealer commission was treated as part of the assessable value under Section 4 of the Central Excises and Salt Act, 1944, because the payment was linked to contractual obligations to maintain sales and service infrastructure and was remuneration for business facilities rather than a normal trade discount. The dealers were also regarded as related persons for valuation purposes due to the mutual commercial interest between the parties. On limitation, the notice based on wilful suppression of the true nature of the dealer arrangements attracted the extended period under Rule 10 of the Central Excise Rules, 1944, so the demand was not time-barred. The excise demand was sustained. en-us Thu, 27 Sep 1984 00:00:00 +0530 Fri, 04 Jun 2010 10:19:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41516 Dealer commission was treated as part of the assessable value under Section 4 of the Central Excises and Salt Act, 1944, because the payment was linked to contractual obligations to maintain sales and service infrastructure and was remuneration for business facilities rather than a normal trade discount. The dealers were also regarded as related persons for valuation purposes due to the mutual commercial interest between the parties. On limitation, the notice based on wilful suppression of the true nature of the dealer arrangements attracted the extended period under Rule 10 of the Central Excise Rules, 1944, so the demand was not time-barred. The excise demand was sustained. Case-Laws Central Excise Thu, 27 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41516