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TMI Blog2012 (1) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... nditure on the sales promotion to promote their interest also. Nothing is brought on record as to whether such direction was made on the part of the appellant and whether it was compulsory for the dealers to undertake sales promotions, measures or otherwise. In the absence of any such evidence, it has to be held that the said expenses were on the own free will of the distributors and dealers. If t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... KS/164/VAPI/2006, dated 29-9-06. 2. The relevant facts that arise for consideration are the appellant herein is a manufacturer of pipes. The appellant herein collects 50% of the advertisement charges from the distributor or in other wards reimburses of the 50% of the advertisement charges spent by the distributor for the advertisement of their final product. It is also recorded by the lower auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that the issue involved in this case is well settled. It is his submission that the first appellate authority has erred in upholding the findings of the adjudicating authority. He would rely upon the decision of the Tribunal in the case of Toyota Kirloskar Motors Ltd. - 2007 (217) E.L.T. 104 (Tri.-Chennai) and Reliance Industries Ltd. - 2007 (209) E.L.T. 227 (Tri.-Mumbai) for the proposition tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant to distributors/dealers is to be included in the transaction value of the final products or not. 7. It is an admitted position that out of the total advertisement expenses incurred by the distributors as well as the dealers, the appellant herein reimburses 50% amount and balance is borne by the appellant. It is also undisputed that the amount of advertisement expenses borne by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ributor and the dealer of the final products manufactured and cleared by the assessee/appellant. 9. We find that the issue now squarely decided by the various judgments of the Tribunal as cited by the ld. Counsel and recorded herein above. 10. Accordingly, we find that the impugned order is liable to be set aside and we do so. The impugned order is set aside and the appeal is allowed. (Prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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