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TMI Blog2018 (3) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... urpose of excise duty. It appears that matter is very old and it has already travelled upto the Hon’ble Supreme Court. The genesis of the dispute was generated three decades before. Now it will not serve any useful purpose if we remand the case further to the adjudicating authority. Appeal allowed - decided in favor of appellant. - E/454/09 - A/92142/2017 - Dated:- 14-12-2017 - Mr. (Dr.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reimbursed by the whole-sale dealers. The department was of the view that this value should be included for the purpose of levy of excise duty as the same has increased the business activity. Demand of ₹ 4,73,690/- was raised. The matter has travelled upto the Hon ble Supreme Court in Civil Appeal No.3840 of 1999 where the Hon ble Supreme Court has remanded the matter to the adjudicating aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill not serve any useful purpose if we remand the case further to the adjudicating authority. 5. On the request of whole-sale dealers, the advertisement was made in the local news papers for which reimbursement was made by the local dealers. So the said advertisement was on behalf of the local dealers for the promotion of sale of the vehicles. Thus, it is reimbursement and its value cannot be i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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