https://www.taxtmi.com/caselaws?id=54284 Deduction from assessable value was confined to amounts supported by the sales arrangement and actual payment evidence. Commission paid to selling agents was held not deductible, as it represented services rendered and the prior Revenue dismissal on concession was not precedent. Dealer bonus was deductible only to the extent actually paid, and the duty demand was to be reworked on that basis. Bank charges, interest, freight and insurance were also disallowed where the sales policy placed them on buyers and the assessee retained a contractual right to recover them. Penalties under the excise provisions were reduced in view of the partly unsustainable demand. en-us Fri, 08 Apr 2005 00:00:00 +0530 Tue, 19 Oct 2010 11:55:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54284 Deduction from assessable value was confined to amounts supported by the sales arrangement and actual payment evidence. Commission paid to selling agents was held not deductible, as it represented services rendered and the prior Revenue dismissal on concession was not precedent. Dealer bonus was deductible only to the extent actually paid, and the duty demand was to be reworked on that basis. Bank charges, interest, freight and insurance were also disallowed where the sales policy placed them on buyers and the assessee retained a contractual right to recover them. Penalties under the excise provisions were reduced in view of the partly unsustainable demand. Case-Laws Central Excise Fri, 08 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54284