2007 (2) TMI 90

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....led an appeal challenging the order of Commissioner (Appeals) made on 30-10-2006. In the impugned order, the Commissioner (Appeals) had demanded duty amounting to Rs. 80,426/-, besides charging a penalty of Rs. 10,000/-. The expenses incurred by the appellant on several gift items including dry fruits, silver articles etc. and also the participation in Moscow International Motor Show, Russia, and ....

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....mount to an irrational levy on them. Prima facie, we agree with this argument and we do not find any evidence that the appellant have in any way manipulated their selling price to their contracting buyers and the expenses referred to as publicity expenses in Annexure-1 of the show cause notice indicate that while some of them are misc. goodwill expenses, the remaining relating to participation in ....