1998 (4) TMI 198

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....JJ. REPRESENTED BY : Shri M.C. Sharma, CDR, for the Appellant. Ms. Monica Singhal, Advocate, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  These appeals are filed by the Collector, Central Excise, Rajkot against several orders passed by the Collector (Appeals), Ahmedabad modifying the several orders-in-original passed by the Assistant Collector, Jamnagar. The ....

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....d. The Assistant Collector held that the distributors are in the same position as the consignment agents and the so-called discount paid to the distributor is nothing but commission paid to agents and therefore is not admissible for deduction. The Collector Appeals, on the other hand, took the contrary view, holding that the distributors are wholesale buyers of the goods for price paid, that the t....

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.... that the distributors are wholesale buyers. There is no case that there is any flow of additional consideration from the distributors to the respondent. The clause in the agreement requiring the distributors to promote sales is not merely in the interest of the respondent, but also in the interest of the distributors. The manufacturer is interested in maximising sales; the distributors are also i....