2001 (7) TMI 452

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..... ar, DR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. These three applications have been filed against the decision given by Commissioner (Appeals), Central Excise Customs, Mumbai-VII where under he allowed the two departmental appeals against which Appeal Nos. E/3631/2000-Mum. and E/3632/2000-Mum. have been filed and the third Appeal No. E/3634/2000-Mum. Commissioner .....

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..... n conducting sale promotion of the products manufactured by the appellant would be added to the valuation of the product as it enriches the marketability of the product. The contention of the assessee was the amount paid by them to the distributors were in the nature of the trade discount. In the impugned order, the Commissioner (Appeals) has followed the judgment of the Supreme Court in the case .....

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..... as referred to earlier portion of the order. Paragraph 9 of the agreement clearly brings out in a prima facie way that the assessee sells products to its distributors and the distributor on such purchasers takes activity of sales promotion etc. Therefore what happens after the goods transferred to the distributor is not the concern of the department for purpose of valuation. This is our prima faci .....

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