2006 (6) TMI 47

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..... r per S.S. Sekhon: Revenue has filed this appeal against an order of Commissioner (Appeals) who had after going through material on record found as follows: "Issue involved in the present appeal is regarding addition of 2% service charges being recovered from wholesales/retailer by M/s. Larsen Toubro Ltd., sole distributor for appellant's goods, in the assessable value of clearance mode for .....

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..... ns entered in between them. There is no allegation of recovery of additional amount from M/s. Larsen Toubro Ltd." and there after relying upon the decision of this tribunal in the case of Xerographers Ltd. vs. CCE -1999(108) ELT 372 allowed the appeals against the order of the lower authority and setting aside that order. 2. Revenue is aggrieved, on the grounds, that the findings of the Co .....

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..... captively consumed by M/s Larsen Toubro and or the assessee then such charge cannot be added, moreover the class of buyers for electrodes consumed by M/s Larsen Toubro Ltd. and electrode sold in the capacity as distributor/dealer would be different can have different prices under the erstwhile section to Valuation. We find no merits in appeal filed by Revenue to upset the order of Id. Commis .....

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