2008 (5) TMI 201

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....ate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per: T.K. Jayaraman, Member (T)]. - In all these appeals the issue involved is one and the same, hence they are taken up together for disposal as per law. 2. In respect of Appeal No. 542/2007 where the duty demanded is Rs. 3,12,555/-, there is an application for waiver of the pre-deposit. In respect of E/231-233/2007,....

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....22-2-2000. The Excise Duty is paid on the transaction value. However, M/s. Sigma Marine and Productive Coating India Ltd. who purchase the paints manufactured by the appellant had appointed one Production Manager and two Technicians In the factory of the appellant to supervise the quality of production and on that account they have been incurring an expenditure of Rs. 2/- per litre towards product....

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....ment. On the other hand, the learned Advocate pointed out that the buyer in his own interest has incurred certain expenditure only to supervise the quality of the product manufactured by the appellant. The supervision by the buyer has been done in their own interest and the appellant is not being benefited by the supervision carried out by the buyers personnel. When the buyer incurs certain expend....

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....the price actually paid or payable for the goods when sold, and includes in addition to the amount charges as price, any amount that the buyer is liable to pay to, or on behalf of, the assessee, by reason of, or in connection with the sale, whether payable at the time of the sale or at any other time, including, but not limited to any amount charges for, or to make provision for, advertising or pu....