2005 (7) TMI 400

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... None, for the Respondent. [Order per : T. Anjaneyulu, Member (J)]. -  The Revenue is in appeal aggrieved by an Order dated 11-10-2000 made by the Commissioner of Central Excise (Appeals), Mumbai. 2. The Deputy Commissioner of Central Excise, Mumbai-IV, has disallowed the discount claimed by the assessee in their sales price for sale to M/s. Raptokos Brett & Co. Ltd. and cons....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er, the gravity of the discount was not in order and that the price of which brand name holder sells. The assessee has not produced any documentary evidence showing the price and charges in the course of wholesale trade and that these are not influenced by the extra commercial consideration, therefore, the discount is not admissible. 4. The product, Neopeptine Capsules, bears a logo of M/s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp;  Additional discount/free bonus. (c)    Turnover Tax. (d)    Distribution Expenses viz. Freight, Insurance, Octroi, etc. (e)    Interest on receivables. (f)    Breakages. 7. Further, he observed in respect of discount on account of date of expiry of the medicines and interest on finished goods, the same is not....