2001 (4) TMI 156

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..... es Ors. against the common impugned order. 2. Heard both sides. 3. The short point to be considered in this case is whether additional consideration received from the supplier of raw matierials is to be added or not in determining the Assessable value in terms of Rule 5 of the Central Excise Valuation Rules. 4. The learned Counsel appearing for the appellants submitted that the issue invol .....

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..... on the aggregate of such price and the amount of the money value of any additional consideration flowing directly or indirectly from the buyer to the assessee." It is clear from the words used that "any additional consideration flowing directly or indirectly from the buyer to the assessee (emphasis supplied) alone is to be added where excisable goods are sold in the circumstances specified in c .....

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..... s to fail. In view of the above discussions, the Appeal No. 2438/98-A filed by C.C.E., Meerut against Order-in-Original No. 34/97, dated 7-6-1997 is dismissed. We pass the following orders in respect of the other appeals. 5. Smt. Radha Arun, appearing for the revenue submitted that Coolade Beverages Ltd., referred to by the other side is not applicable to the facts of this case. 6. We have c .....

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