2005 (6) TMI 545

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....pellant. Shri A. K. Saxena, JDR, Authorised Representative, for the Respondent. ORDER Assessee in E/2827/03 is engaged in manufacture of Welding Electrode. Notices from the period 30-9-1999 to 5-2-2002 & for the period March 99 to June 2001 were issued alleging that by virtue of holding substantial shares in Ador & the brand name 'Fonmatic' being owned by Ador the buyers of the goods & Ador was....

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....unt for holding seminars, publicity & marketing & thus that part should form part of assessable value at appellants factory gate. Duty demands were confirmed, penalty imposed with intent. Hence, this appeal. 2.1 It is well settled law. that where after sales services which benefited in equal degree, the assessee & a dealer, then there was no reason to allow such a deduction from Trade discou....