TaxTMI 
TaxTMI 
2019 (4) TMI 1342
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....course of scrutiny of the records they noticed that the appellant was selling their goods through M/s. Banami Enterprises, Gariahat Road, Kolkata-700031 said to be a dealer of the appellant. After scrutiny of the agreement entered into by the appellant with M/s. BAMAMI Enterprises, the Departmental officers formed the opinion that the latter cannot be considered as a dealer since the appellant had substantial control over the said goods after its removal from the factory till its disposal. Even though, cakes manufactured by the appellant were sold at Maximum Retail Price (MRP) fixed by the appellant by M/s. Banami, they were found to pay to the appellant amounts after availing significant discounts. The department officers came to the concl....
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....s Vs. Atic Industries Ltd. reported in 1984 (17) E.L.T. 323 (S.C.) (ii) Commr. of C. Ex., Chandigarh Vs. Kwality ICE Cream Co. reported in 2010 (260) E.L.T. 327 (S.C.) (iii) Philips India Ltd. Vs. CCE reported in 1997 (91) ELT 540 (SC) Finally he submitted that the impugned order may be set aside. 5. The Ld. DR justified the impugned order with the following arguments:- (i) He referred to the clauses of the agreement between the appellant and M/s. Banami and submitted that the said agreement is different from a normal dealer's agreement. This is evident from the fact that M/s. Banami is required to use only the paper trays, packing papers etc. with the name and logo of the appellant. The appellant was also controlling all aspects....
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....e for any civil disturbances or Acts of God. 12-14............................. 15. The Dealer shall remit to the Company the invoice value of the goods sold to him by a crossed A/c payee cheque after deducting there from the net value of the goods returned which have become unfit for consumption. In case of any default on the part of the Dealer to return the defective goods the Dealer shall be solely responsible for the costs thereof. 16-29.................................................................................. 30. On the termination of this agreement for whatsoever reason, the Company shall have the right to remove and the Dealer will permit the Company to remove immediately all the property belonging to the Company,....