2007 (9) TMI 68

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..... ame price for promotional pack – tribunal consider as sales promotion activity and set aside the demand
[Order per : P. Karthikeyan, Member (T)]. - Hindustan Lever Limited, Pondicherry, (respondents herein) reduced the assessable value of their product Rin Supreme 250 gms. (Rin) in September 97 and declared the revised assessable value in their price declaration filed with the department. They .....

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..... Cause Notice. HLL has argued that they had realized only the price declared in their price list on sale of Rin. There was no short levy. In any case the SCN dated 31-7-1998, issued to recover short levy on clearances made in September 1997 was barred by limitation. During the material time Rin was not sold at any other price. 3. During hearing the learned counsel for HLL submitted that Vim bar c .....

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..... -1987 to 28-4-1987 and sold them along with a free match box. The lower price of the detergent bar and the match box was collected from the wholesaler. During the period the price was reduced, Original Rin bar was not sold. The aggregate price of Special Rin bar and a matchbox equalled the price of Rin bar prior to price revision. 4. The learned SDR reiterates the grounds urged in the appeal. 5. .....

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