2002 (10) TMI 438

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....point a number of dealers in their respective areas for sale of the products of M/s. Raymond Limited. M/s. Raymond Limited had a dispute with the excise department on the deductibility of certain expenses from the price to arrive at the assessable value. The expenses were claimed to be post-manufacturing expenses and included commission paid to agents. The order of the jurisdictional officer disallowing these deductions was challenged before the Bombay High Court. The High Court in disposing of Writ Petition No. 352/1983 [1992 (57) E.L.T. 396 (Bom.)] dealt with various claims made by both sides and on the issue of commission it observed as follows : "(iii) Commission to Agents : The 3rd item on account of which abatement has been....

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....he company and to take such actions as are beyond the scope of a "dealer" but are reflective of the performance of a "commission agent". On citing case law that the commission paid to the commission agent did not stand on the same footing as a commission paid to a dealer, the differential duty on disallowing the commission was sought to be recovered, as also consequently the deemed credit availed. 4. Before the jurisdictional Commissioner the assessees' claim that the deduction presently claimed was the same as was earlier claimed and accepted by the Court. The Commissioner discussed a number of judgments holding that the commission paid to agents was not deductible. He also held that the facts before him were different from those w....