2006 (5) TMI 227

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rma, DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellants are a manufacturer of tractors which are liable to duty on the basis of their value. They sold the tractors to dealers and adopted their sale price to the dealers as assessable value for discharging Central Excise duty. 2. Subsequently, two show cause notices were issued to treat the margin of the dealers....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....were being given commission. The basic evidence relied upon by the Commissioner is Circular dated 17-10-96 of the appellant. 4. We have perused record and heard both sides. The contentious Circular may be extracted: " 17-10-1996 Circular to all dealers As you are already aware of our previous Circular, all the Dealers are advised to charge a margin of not exceeding Rs. 8000/- per Tractor ....