2011 (9) TMI 775

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..... of the earlier period that such expenses incurred by the dealers of the Petitioner in promoting sale are to be included in the assessable value/transaction value of the goods. Therefore, the petitioner has made out a case for waiver of the amount of entire duty before its appeal is entertained for the subsequent period. The impugned order of the learned Tribunal while not waiving of pre-deposit, i .....

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..... er. 2. The Tribunal is seized of an appeal filed by the appellant in respect of the Advertisement Expenses incurred by the dealers of the petitioner in terms of a Scheme known as Joint Advertisement and Sales Promotion Policy (for short "the policy"), claimed by the petitioner as additional consideration for sale and added to the assessable value for the period October 2007 to March 2008. 3 .....

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..... urred by the dealers of the Petitioner in promoting sale are to be included in the assessable value/transaction value of the goods. Therefore, the petitioner has made out a case for waiver of the amount of entire duty before its appeal is entertained for the subsequent period. The impugned order of the learned Tribunal while not waiving of pre-deposit, in terms of Section 35F of the Central Excise .....

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