2004 (8) TMI 532

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....e Appellant. Shri L. Narasimha Murthy, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  For the purpose of hearing the appeal, the appellants are required to pre-deposit duty amount of  Rs. 83,36,265/- and penalty of Rs. 50,000/-. The show cause notice dated  24-10-2002 Para 4 states that the appellants are incurring various sales promotional expens....

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....E v. Surat Textile Mills Ltd. [2004 (167) E.L.T. 379 (S.C.)] 4. M/s. Jindal Vijayanagar Steel Ltd. v. CCE, Belgaum [Tribunal's Final Order No. 1090, dated 18-6-2004 - 2004 (172) E.L.T. 331 (Tri.)] 2. Another issue involved is regarding the includibility of the transportation charges and freight and insurance. Learned Counsel submits that this issue is also covered in terms of the S....

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.... agreement, the dealers were also enjoying the benefit of the agreement. In such circumstances the amount which is reimbursed to the dealer is not required to be added in the assessable value. Prima facie, the Apex Court judgments on this point applies to the facts of the case including on the issue pertaining to transport freight and insurance charges. As the appellants have made out a strong pri....