2007 (4) TMI 105

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....appeals by the Department involve the same issue arising out of a common order-in-original and common order-in-appeal by the Commissioner (Appeals) and they are being dealt with by a common order. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) The respondent announced an incentive scheme for retailers for the period from 1-1-1999 to 30-11-1999 and collected 1% o....

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....erefore, held that recovery of 1% on fabrics value was for the purpose other than in respect of the value of goods manufactured by the appellants and hence the same could not form part of the assessable value. 4. On behalf of the Department, Smt. A. Vasudev, learned Joint CDR, besides reiterating the findings of the original authority, drew our attention to the nature of the scheme by taking us....

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....RTUNE (VMFS). The details of the scheme will be submitted to you by the Agents. However, as individual dealer, arranging procurement of these gift items by us will not economise the operations. For this, it is necessary that you help us in buying the various gift items keeping in view your buying skills as an organisation and these items can be used by all your dealers through out the length an....