2015 (10) TMI 1989

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.... For The Appellant : Shri NN. Prabhudesai, Supdt. (AR) , Shri. Bharat Raichandani, Adv For The Respondent : Ms. Purnima Singh, Adv. Per: Raju: 1. The appellants are manufacturers of steel products and selling the same through various dealers. They were also getting diaries and calendars printed for the purpose of abatement (sic) . The dealers were purchasing these diaries and calendars ....

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....sing or publicity, marketing and selling organization expenses, storage, outward handling, servicing, warranty, commission or any other matter; but does not include the amount of duty of excise, sales tax and other taxes, if any, actually paid or actually payable on such goods. 2. On the basis of the above facts the notice was issued for recovery of duty on the amount recovered for the sale of ....

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.... which helps them in getting more customers and an aware business. They also relied on a circular issued by Ministry vide MF (DR) F. No. 354/81/2000-TRU dated 30.6.2000 which clarified that all amounts charged in relation to sale of goods will form part of assessable value. Learned AR reiterated the said arguments. 4. The Counsel for the respondents argued that the ratio laid down by the decisi....

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.... 9-3-2005 of the assessee, wherein they have reimbursed to few of the dealers, to come to the conclusion that there is oral agreement between the assessee and the dealers to whom reimbursement has not been done. We are not agreeable with this finding. There has to be written agreement with an enforcement clause to enforce the legal right to insist on advertisement under the agreement. In the absen....