2005 (6) TMI 339

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....goods cleared by them from their three factories, on account of post-removal expenses viz. Commission to agents, bank charges and freight and insurance charges in order to arrive at the assessable value of goods for purpose of assessment to duty were disallowed (the deduction on account of bonus to dealers was allowed on actual and penalties were reduced by the Tribunal). 2. According to the applicants, the errors apparent from the face of the record arose in not considering the following :- (a)      the submissions that decision dated 9-1-97 of the Apex Court dismissing the appeal filed by the Revenue against the Bombay High Court judgment dated 19-7-91 by which abatement towards agency commission was al....

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....iew of the clear terms and conditions in the sales policy that no bank charges are payable by them and the same are on buyers' account and also noting that prices were Ex-Works Free On Road and transportation charges are on account of buyers' as per Sales Policy. The Tribunal also noted that the applicants have not produced any evidence to the effect that their prices included bank charges. Therefore, on the 2nd and 3rd issues raised in these applications, there is no error in the final order. On these three issues, the applicants actually seek to re-argue the appeals, which is not permissible and which is beyond the scope of ROM, in the light of the Apex Court judgment in the case of Dwarka Pesant, AIR 1999 SC 1037 and 2003 (151) E.L.T. 48....