9911796707
TMI Blog1998 (9) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) a fine that Rs. 20,000/- for redemption of land, building etc. also under the said rule. 2. The appellant is manufacturer of packaging, testing machines classifiable under Chapter Heading 9024.00. They also manufactured measuring and checking instruments, appliances and machines not elsewhere included under Chapter 90, falling under Chapter sub-heading 9031.00 and machines falling under Chapter sub-heading 8466.00 of the Central Excise Tariff Act. They supply their products in wholesale to M/s. Saurashtra Marketing Corporation (SMC). They were registered as a small scale unit with Industries Commissioner of Directorate of Industries bearing Registration No. 11 19 05062 PMT SSI, dated 14-12-1978. The appellant s aggregate value of clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that the assessee ought to have claimed trade discount on filing of the price list. Hence the duty was confirmed. Hence the present appeal. 3. The learned Senior Counsel for the appellant challenges the impugned order. He states that the relationship between SMC and the appellants were on principal to principal basis and there is no agency involved in this case. He also stated that as far as advertisement cost is concerned it has to be shared equally between the appellant and SMC and he relied on the judgment of the Supreme Court in Philips India Ltd. v. C.C.E. - 1997 (91) E.L.T. 540 where it was held that the advertisement which the dealer was required to make at its own cost benefited in the equal degree with the appellant and its d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e were allowing 30% commission on their catalogue price to M/s. Saurashtra Marketing Corpn., on excisable goods sold through the latter. Similar goods were sold to other customers at catalogue price without giving any discount. M/s. Saurashtra Marketing Corpn., procured orders from customers and passed them on to M/s. Ubique Enterprises. Sales promotion, advertising, after sales service and service during warranty period, on the said goods was shared 50/50 between M/s. Saurashtra Marketing Corpn. and M/s. Ubique Enterprises. M/s. Saurashtra Marketing Corpn. were therefore, it appears allowed 30% commission on the goods sold through them so as to meet the above expenses. The appellant availed benefit of Notification 120/75, therefore he i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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