1988 (3) TMI 208 - AT - Central Excise

Summary

The appellate tribunal partially allowed the appeal regarding a demand for differential Central Excise duty. The demand was restricted to a period of six months preceding the show cause notice. The distributors were not considered related persons of the appellants, but their expenses on advertisement were to be added to the sale price for valuation. The appellants' goods were to be assessed under Section 4 of the Act based on the sale price to distributors plus the value of additional consideration. The appeal was partly allowed on these terms.