2005 (10) TMI 293

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....t. Shri V.H. Jadhav, JDR, for the Respondent. [Order per : T. Anjaneyulu, Member (J)]. - The appellants are an assessee under the Central Excise Act. 2. The Dy. Commissioner vide Order dated 4-9-2000 confirmed the demand, which was upheld by the Commissioner (Appeals). Hence this appeal. 3. The appellants sell their product Nylon Filament Yarn from various Depots situated ....

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....towards the purchase price of the goods. The appellants were required to deliver the goods to such person or person as indicated by such agents. They were served Notices dated 20-8-1999 and 21-10-99 without quantification of any amount, requiring them to show cause as to why - (i)      their price declarations filed by them from time to time for sales of goods from thei....

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....m them under Section 11A of the Act. 4. The lower authorities passed the impugned order after finding that manufacturers normally insure the goods, which are required to go in transit are insured against damage during transit and the insurance charges are either paid by the seller or the buyer in keeping with the contractual terms. The Indenting Agent arranges insurance and raises his brok....

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.... entered into, it is apparent that the Indenting Agent is liable to the appellants the assessee herein as a debtor and therefore, the brokerage to be paid to the Indenting Agent is to be allowed as deduction and the reliance of the ld. Advocate of the appellants in the case of M/s. Snow White Industrial Corpn. v. CCE, reported in 1989 (41) E.L.T. 360 (S.C.) in this case is well founded. (b)&nbs....