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TMI Blog1997 (12) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... dent is absent in spite of notice of hearing. There is no request for adjournment. We have heard Shri M. Ali, learned JDR. 2. The dispute arose in relation to the price list No. 472/88-89 effective from 10-11-1988 filed by the respondent, declaring the value of TV Model 555 NR as Rs. 4,900/- attracting concessional rate of duty Rs. 1,500/- as per Notification 68/96. The concessional rate of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued proposing to approve the price list with a direction that the duty of Rs. 2,000/- was payable. The notice also required the respondent to show cause as to why differential duty of Rs. 500/- per set on TV sets cleared during the period from 10-11-1988 to 28-2-1989 should not be recovered under Section 11A of the Central Excise Act, 1944 and penalty should not be imposed. The respondent a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts in the orders passed by the original authority and the Appellate authority, it is clear that the respondent had entered into a contract with the buyer for manufacture and sale of TV sets at Rs. 4,900/- per set besides Excise duty. Evidently, the respondent was required to provide cost data and furnished such data. Show cause notice was issued on the basis of the value of some of the component ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the price stipulated in the contract exceeded Rs. 5,000/-. Admittedly, the price stipulated was Rs. 4,900/-. The department did not go into the question whether this price was genuine or not, but instead, called for cost data and picked holes in the data so furnished. The appeal Memorandum refers only to discrepancies in the value of some of the components shown in the cost data. 6. Shri M. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue. 7. The goods were manufactured with the brand name of the buyer. Sales by the buyer could not affect the manufacturer since the manufacturer had the advantage of the contract for supply of a specified number of TV sets. Therefore, the expenses incurred by the buyer for advertisement, sales promotion, etc. cannot be recovered as additional consideration from the buyer to the manufacturer and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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