2001 (1) TMI 418

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....Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue, the matter relates to the valuation of the sanitary goods when they were cleared with the brand name of another person who was not eligible for the benefit of small scale exemption. The Revenue had pleaded that the price at which the brand name owner was selling the goods in the market should form t....

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.... persons. She has observed that as the entire cost of marketing was borne by the trading company, it was natural that there will be value addition to the price of the goods. She held that in the absence of any tangible evidence that M/s. Veecon Trading (India) Pvt. Ltd. and the assessee had any direct interest in the business of each other and the price of the assessee were manipulated, the same p....