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Judgment
The question that arises for consideration in the present appeals is as to whether the amount collected by the respondent assessee @ 1% on the invoice value, as incentive, is includible in the value of goods on payment of central excise duty. The aforesaid issue is answered in favour of the assessee with the following observations :
"5. From the above, it is seen that the scheme is that of the dealers/agents; dealers are seeking help from staff of the respondent to manage and service the scheme. The findings of the original authority also confirmed that the scheme was meant for buying the gifts for dealers and distributors. If the money received from the dealers and distributors is spent on their behalf, the same cannot be treated as additional consideration flowing back to the manufacturer. Therefore, we do not find any reason to interfere with the findings of the Commissioner (Appeals)."
We find the aforesaid justification given by the Tribunal to be perfectly in order which does not call for any interference.
The appeals are, accordingly, dismissed.