2006 (6) TMI 40

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..... ount of appellant - Appeal No. E/760/2005 - Final Order No. 1104/2006 - Dated:- 23-6-2006 - Order per Dr. S.L. Peeran: 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 t .....

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..... ment has not been done. Hence he held that is an expense which requires to be added. This is seriously challenged by the appellant. Learned Counsel refers to the Apex Court judgment rendered in e case of CCE Vs. Besta Cosmetics Ltd., 2005 (68) RLT 252 (SC)=2005 (183) ELT 132 (SC) wherein it has been held that there has to bean agreement between the parties with a clause for enforceable legal right .....

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..... he case of CCE Vs. Surat Textile Mills Ltd., 2004 (62) RLT 351 (SC)=2004 (167) ELT 379 (SC) will also apply. He submits that there is no subsisting agreement between the parties for enforcing any legal right 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 th .....

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