1998 (10) TMI 229

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....or the Appellant. Shri Shiv Kumar, DR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  This is an application for waiver of pre-deposit of Central Excise duty amounting to Rs. 7,58,773/- confirmed in the inpugned order. 2 Shri Pragyan Sharma learned Counsel, submitted that besides the advertisements done by the appellants, the dealers have also to advertise the....

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....he decision in the case of Philips India Ltd. reported in [1997 (91) E.L.T. 540] and Mahindra & Mahindra v. Collector of Central Excise reported in [1998 (103) E.L.T. 606 (Tribunal) = 1998 (25) R.L.T. 547] are not applicable as the transactions were not on principal to principal basis and not at arms length. The learned Advocate submitted that the decision in the case of Bombay Tyres [1983 (14) E.....

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....ntioned that it is not clear whether the expenses to be incurred for advertisement by the dealer was an optional requirement or it was compulsory. 4 We have considered the submissions of both the sides. The question whether the expenses incurred by the dealers on advertisement was optional or mandatory or whether it creates any nexus between the appellants and the dealer are to be examined....