2016 (9) TMI 171

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....ment for Distribution of foreign supplier goods. The appellant get commissions on whatever products are imported from the supplier. The said commission is not included in the price list. In this scheme, the supplier has a price list, however, they supply to the appellant at a lower rate. In the case of direct sale to third party in India by the foreign supplier, the sale is made on the price as per price-list. However, the appellant gets commission on such sale. In view of the above, the special price offered to the appellant was rejected and it was held that the commission specified in the price list shall be added to the declared price. Aggrieved by the said order, the appellants are in appeal before this Tribunal. 2. None appeared for....

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....has a right to change the schedule of discount or rate of commission in schedule. It was argued that commission is earned when the appellant book order on behalf of the supplier, but the discount comes into bill when the appellant imported the goods from the supplier themselves. It was argued that the appellants are doing business in India and have to maintain stocks to provide 24 hours service to the customer and, therefore they got discount in the price. It was argued that the impugned order has wrongly held that special treatment has been given to the appellant because it is 100% subsidiary of the supplier. 3. Learned AR relied on the impugned order. 4. In the instant case, there is a price list of the supplier. The appellant is a ....