1988 (3) TMI 208

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..... ppellants 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 notice. We do not find the proviso to Rule 10 allowi .....

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..... 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 advertisement and publicity of the appellants goods were add .....

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..... 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, was not admissible to the appellants. We order that t .....

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