TaxTMI 
TaxTMI 
2004 (6) TMI 515
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....ocate, for the Respondent. [Order per : K.C. Mamgain, Member (T)]. - This appeal is filed by Revenue against Order-in-Appeal No. 343/2002, dated 15-5-2002 passed by the Commissioner of Central Excise (Appeals), Cochin. 2. Shri M.K. Madhyastha learned JDR appearing for the revenue pleaded that the respondents are manufacturers of tubes for tyres, curing bags, flaps etc., and are marketing ....
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....ealers. 3. It was further pleaded that the order of Commissioner (Appeals) is not correct. The agreement entered into between the respondents and the commission agents/distributors states that the latter are responsible for canvassing and procuring orders for the former's products. The agreement also holds the commission agents/distributors solely and entirely responsible for collection of p....
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....50 that commission passed on to various authorised dealers and agents for procuring orders from customers is not in the nature of trade discounts and is inadmissible. 4. On behalf of the respondents Shri G. Subramanyam, Advocate pleaded that the commission agent/distributor were also purchasing goods from the respondents and selling those to customers. Therefore, it is not correct that in al....