2006 (9) TMI 305

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....dvocate, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  This is a department's appeal filed against the order of Commissioner (Appeals), Central Excise, Bhopal vide his Order No. YPP/535/M.III&NGP/2001, dated 17-4-2001 by which the Commissioner (Appeals) has set aside the Order-in-Original dated 18-11-1996 passed by the Assistant Commissioner of Central Excise, Nagpur Divisi....

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....nding that no expenditure on freight and insurance is incurred on such free samples and therefore adopted the sale price of comparable goods from the depot without allowing the above deductions. The Commissioner (Appeals), however, held that abatement on account of quantity discount and cash discount, freight and insurance should be excluded for free samples also. 3. Heard both sides. 4.&em....