2001 (6) TMI 347

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Smt. Radha Arun, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  The appellants are manufacturers of inner tubes for tyre, flaps, and curing bags. Curing bags were charged to duty at ad valorem rates and they were paying duty at declared prices. 2  Enquiries made revealed that they had entered into 27 agreements for Commission Agency/Distributorship. The term....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ents worded in identical terms, except the words, "distributor" and 'special discounts'. The SCN issued further alleged that in the price lists for the year 1990-91 no deductions from the normal selling price were claimed even though 'commission' was paid. While for period 1-4-1991 to 30-8-1992 deductions were availed towards 'commission' without mentioning the same as such on the Price List. Whil....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... law in 1988 (33) E.L.T. 147 (T) and 1989 (43) E.L.T. 70 cited by the appellant was not applicable in this case, since in the present case these intermediaries were agents, he found that initially they had not claimed any deductions in the Price List for the "commissions" while in the subsequent claims of the same as 'Discounts' were misstatements. Therefore, the longer period of proviso to Sectio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4 (17) E.L.T. 607 (S.C.). However, the Axiomatic Proposition in Law, that substance over form should prevail, was vindicated by the Apex Court, in the case of Moped India Ltd. [1986 (23) E.L.T. 8 (S.C.)] wherein it was held 'the Label given by the parties cannot be determinative' the law laid down was that it was for the Courts to decide, whether the amount was Trade discount or not. The Bombay Hi....