2005 (7) TMI 512

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Appellant. Shri Bidan Chandra, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Appellants manufacture Petrol Bunk Pumps. Valuation of the products supplied as per purchase orders placed by Petroleum Distributing Companies on prices settled and duty paid therein without claim of any deductions is questioned. 2.(a)    Rejecting the Transact....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tions were on accounting exercise as warranty charges were not separately recovered from the oil companies. These allocations of warranty costs were proposed to be added. Hence this appeal. 3. We have heard both sides and find : (a)      There is no material on record of any additional amount directly or indirectly flowing from the buyers to the sellers qua warr....