2005 (10) TMI 116

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....Member (J)]. - The appellants are an assessee under the Central Excise Act. 2. The Dy. Commissioner vide Order dated 4-9-2000 confirmed the demand, which was upheld by the Commissioner (Appeals). Hence this appeal. 3. The appellants sell their product Nylon Filament Yarn from various Depots situated in the parts of the country. They sell their goods through Indenting Agents with whom they ha....

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.... such person or person as indicated by such agents. They were served Notices dated 20-8-1999 and 21-10-99 without quantification of any amount, requiring them to show cause as to why - (i)      their price declarations filed by them from time to time for sales of goods from their depots should not be accepted after disallowing deduction of 0.38% on account of brokerage ....

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....ter finding that manufacturers normally insure the goods, which are required to go in transit are insured against damage during transit and the insurance charges are either paid by the seller or the buyer in keeping with the contractual terms. The Indenting Agent arranges insurance and raises his brokerage or commission and therefore, in the view of usual commercial contracts, such element could b....

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....as a debtor and therefore, the brokerage to be paid to the Indenting Agent is to be allowed as deduction and the reliance of the ld. Advocate of the appellants in the case of M/s. Snow White Industrial Corpn. v. CCE, reported in 1989 (41) E.L.T. 360 (S.C.) in this case is well founded. (b)     The amounts paid to the Agent was ascertainable from the practice followed by the ....