9911796707
TMI Blog1988 (3) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... ayya. J.D.R., for the Respondent. [Order]. - The appellants are aggrieved by the demand for differential Central Excise duty amounting to Rs. 3.50,276/-. This demand pertains to the period from 1-4-1977 to 30-6-1978. It was issued on 28-11-1978. Thus leaving the period of about one month, the demand for the rest of the period is time barred. The appellants have produced a copy of the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s agreement has been cited. This is Clause No. 19 of the agreement. It enjoined upon the distributors to spend some amount towards effective advertisement of the appellants' products. This circumstance can lead to the conclusion that ths price charged by the appellants from their distributors was not the sole consideration for the sale inasmuch as the amounts spent by the distributors on advertise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tributors, in terms of Rule 5 of the Central .Excise Valuation Rules, 1975. We so order. 3. Because of the compulsion on the distributors to spend some money on advertisement and publicity of the appellants' goods, provisos (iii) and (v) of exemption Notification No. 120/75-C.E., dated 30-4-1975 were violated. This exemption, that is, the procedure of assessment on the basis of invoice values, wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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