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2001 (7) TMI 452
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....ate, for the Appellant. Shri B.B. Sarkar, DR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. - These three applications have been filed against the decision given by Commissioner (Appeals), Central Excise & Customs, Mumbai-VII where under he allowed the two departmental appeals against which Appeal Nos. E/3631/2000-Mum. and E/3632/2000-Mum. have been filed and the third Ap....
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....he form of the activity of the distributors in conducting sale promotion of the products manufactured by the appellant would be added to the valuation of the product as it enriches the marketability of the product. The contention of the assessee was the amount paid by them to the distributors were in the nature of the trade discount. In the impugned order, the Commissioner (Appeals) has followed t....