TaxTMI 
TaxTMI 
2000 (12) TMI 370
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...., DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The issue for determination in this case is whether the appellant assessees are related persons of their Sole Selling Agent and therefore whether the prices at which the goods are sold by the sole selling agent should be the basis of computation of assessable value of the goods sold by the assessees. Initially the ass....
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....nt that the two units were related. The second observation made by him was that what was paid to the sole selling agents was not a discount but that it was a Commission. He based this observation on the fact that the sole selling agents were charged with the job of popularising the products. On his having upheld the lower order, the present appeal has been filed. The appellants requested for decis....
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....n the sole selling agent without the authority of the latter. 4. We do not find that these two clauses are of such magnitude as to convert the buyer and seller relationship into one of the related persons. In the judgment in the case of Chloride Inds. Ltd. v. Collector of Central Excise, Pune [1999 (113) E.L.T. 956 (Tribunal), the Tribunal had held that the sale of entire production to one....
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....g agents were actually engaged in purchasing and marketing the products. The Tribunal in their case of CCE v. P.N. Dhoot Investment Co. Pvt. Ltd. [1999 (111) E.L.T. 118 (Tribunal)] held that advertisement expenses incurred by the buyer had benefited both buyer and the seller. Although that judgment was on the includibility of that charge in the assessable value, the view expressed therein would ap....