1998 (3) TMI 413

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..... Briefly stated the facts of the case are as follows :- 1.1. The appellants herein are manufacturers of Asbestos products namely Asbestos Sheets etc. Their pattern of sale of the said excisable goods is that their prices are uniform throughout India. They are selling the goods on F.O.R. destination basis. The appellants have wholesale buyers which they call stockists. There are 800 such stoc .....

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..... owed there and no such objection to the prices or valuation of goods has been taken in respect of units in Andhra Pradesh and Haryana, as has been taken in the present impugned Order. 2. Learned Advocate has submitted that the lower authority namely the Commissioner of Central Excise, Patna has treated the wholesale buyers/stockists of the appellant firm, as persons related to the appellant firm .....

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..... ockists are also obliged to promote sale of the product of the assessee. Publication and advertisement for promotion of sale are actually to be carried out by the appointed stockists on their own cost and expenses. From all the aforesaid factors, learned appellate authority has concluded that the stockists are the persons related to the appellant firm as defined in Section 4 of the Central Excise .....

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..... in terms of Section 4. 5. As regards the expenses on advertisements incurred by the stockists, learned Advocate has drawn our attention to a written note of submissions filed before the adjudicating authority. It states as follows :- Furthermore, in so far as the alleged sales promotional expenses incurred by the wholesale buyers of HIL are concerned, the same are nothing else but negligible .....

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..... of the adjudicating authority already set out above. 8. We have carefully considered the submissions of both sides. We observe that none of the factors on which the adjudicating authority has relied can be taken as pointing towards mutual interest in the business of each other between the appellant firm on one hand and a stockist on the other. They cannot, by any means, be treated as related pe .....

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