TaxTMI 
TaxTMI 
1998 (3) TMI 413
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....e Respondent. [Order per : P.C. Jain, Member (T)]. - Briefly stated the facts of the case are as follows :- 1.1. The appellants herein are manufacturers of Asbestos products namely Asbestos Sheets etc. Their pattern of sale of the said excisable goods is that their prices are uniform throughout India. They are selling the goods on F.O.R. destination basis. The appellants have wholesale bu....
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....d in the State of Andhra Pradesh. A similar pattern is followed there and no such objection to the prices or valuation of goods has been taken in respect of units in Andhra Pradesh and Haryana, as has been taken in the present impugned Order. 2. Learned Advocate has submitted that the lower authority namely the Commissioner of Central Excise, Patna has treated the wholesale buyers/stockists ....
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....is also given to the stockists depending on quantity lifted. Stockists are also obliged to promote sale of the product of the assessee. Publication and advertisement for promotion of sale are actually to be carried out by the appointed stockists on their own cost and expenses. From all the aforesaid factors, learned appellate authority has concluded that the stockists are the persons related to th....
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....hese discounts has been claimed for the purpose of assessing the value in terms of Section 4. 5. As regards the expenses on advertisements incurred by the stockists, learned Advocate has drawn our attention to a written note of submissions filed before the adjudicating authority. It states as follows :- "Furthermore, in so far as the alleged sales promotional expenses incurred by the wholes....