2006 (6) TMI 401

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..... (J)]. The revenue has confirmed demands on the appellants in respect of 50% of reimbursement of the expenses incurred by the dealers on advertisement and sale promotion. This is challenged by the appellants. It is submitted that in so far as the reimbursement done by them to the dealers, they have added its value in the assessable value and paid the duty. However, they are challenging the ad .....

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..... e appellant. Learned Counsel refers to the Apex Court judgement rendered in the case of CCE v. Besta Cosmetics Ltd. - 2005 (183) E.L.T. 122 (S.C.) wherein it has been held that there has to be an agreement between the parties with a clause for enforceable legal right with assessee to insist on advertisement in the agreement and only in such circumstances, the advertisement expenses can be added in .....

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..... t and therefore in terms of the Commissioner (Appeals) Order itself, the expenses incurred by dealer on their own account cannot be added in the assessable value. 2. Learned JCDR reiterated the submission made by the Commissioner. 3. On a careful consideration, we notice that the Commissioner himself in para 5 has clearly noted that there is no written agreement. He draws conclusion from reply .....

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