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TMI Blog2010 (8) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... the above plea – Held that: - advertisement charges includible in assessable value – no infirmity in lower authority order - E/1214/2006 - A/1273/2010-WZB/AHD - Dated:- 18-8-2010 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) REPRESENTED BY : Shri D.K. Trivedi, Advocate, for the Appellant. Shri R.S. Sangia, SDR, for the Respondent. [Order per : Archana W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passing of impugned order, confirming demand of duty and imposing equal amount of penalty under Section 11AC of Central Excise Act, 1944. The said orders of the lower authorities are impugned before us. 2. The appellant has taken a stand before the authorities below that the amount recovered from their traders/dealers by way of raising debit note are reimbursement of advertising and publi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of other traders/dealers, the appellant has not been able to produce any evidence on record to show that such printed advertising materials was actually procured by them from other persons and supplied to the dealer. We also note that the advertising charges are to be included in the assessable value of the final product manufactured by the appellant. 3. Inasmuch as the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and penalty within 30 days of passing of the order, in which case the penalty shall stand reduced to 25% of the duty amount in terms of proviso to Section 11AC. Tribunal in the case of Swati Chemicals Others - 2009 (248) E.L.T. 421 (Tribunal) = 2009 (94) RLT 684 (CESTAT), has held that where no such option has been extended by the lower authorities, the same can be extended by the Tribunal. In v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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