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TMI Blog2015 (10) TMI 1989X X X X Extracts X X X X X X X X Extracts X X X X ..... ontain the amounts collected in connection with sale of excisable goods. Every amount collected by the manufacturer from the buyer is not includible. Revenue has not been able to establish from fact that the amounts collected were in connection with sale of excisable goods. The respondents have clearly stated that the diaries and calendars are made and supplied at the request of dealers and it is not mandatory since only few dealers are buying these things - Decided against Revenue. - Appeal No. E/943/2007-Mum and Cross Objection No. E/CO/252/2007-Mum - Final Order No. A/3158/2015-WZB/EB - Dated:- 22-9-2015 - Anil Choudhary and Raju,JJ. For The Appellant : Shri NN. Prabhudesai, Supdt. (AR) , Shri. Bharat Raichandani, Adv For Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of diaries and calendars. The demand was appended by the Deputy Commissioner. The demand was later set aside by Commissioner (Appeals) relying on the decision of Tribunal in case of AMCO Batteries (2007(207) ELT 612). 3. The revenue is in appeal against the order of Commissioner (Appeals) on the grounds that the decision of Tribunal has been wrongly relied upon and the facts are different. It was argued that in the case of Amco batteries before the Tribunal there was a dispute between dealers and manufacturers about advertisement expenses and there was a written contract between parties. It was argued that in the instant case there is no such dispute and there is no such agreement between parties. It was also argued that the diaries an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding. There has to be written agreement with an enforcement clause to enforce the legal right to insist on advertisement under the agreement. In the absence of any such agreement with such a clause then in that event, the advertisement expenses incurred by the dealers on their own account cannot be added to the account of the assessee. The judgements cited by the appellant clearly apply to the facts of the case. Respectively following the ratio of the cited judgements, the impugned order is set aside and appeal allowed with consequential relief if any. 6. It is clear that what has been held is that unless purchase and distribution of such material by dealers is mandatory, the value of the same can not be added. Further more the transact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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