2011 (12) TMI 450

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..... name and sold to the brand name/trade name owners and the respondents are paying appropriate duty on the contract price. Show Cause Notices were issued in view of the audit objection on the ground that respondents are required to pay duty at the wholesale price at which the brand owner clears the goods. The Adjudicating Authority dropped the proceedings. The Revenue filed appeal before the Commiss .....

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..... ying duty based on the transaction value. The Department has not provided any documentary evidence to establish that, the respondents and the brand owner are related person and/or there was any extra/additional monetary consideration over and above the price charged by the respondent in their invoices. Therefore, the present appeal is based on assumptions and presumptions not supported by facts. .....

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..... ction on the ground that respondents are required to pay duty at the wholesale price at which the brand owner clears the goods. The Adjudicating Authority dropped the proceedings. The Revenue filed appeal before the Commissioner (Appeals) and the Commissioner (Appeals) also rejected the appeal filed by the Revenue by saying that there is no evidence on record to show that the respondent and the br .....

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