Duty Imposed on 3% Commission Paid to Intermediaries for Goods Supply; Appeal Dismissed Due to Lack of Contrary Evidence.

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....Valuation - Demand of duty on 3% commission given to through whom goods were supplied to the customers - In absence of any evidence and with the fact that 3% service charge was admittedly billed by the appellant to the M/s. MSSIDC, demand confirmed - AT....