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TMI Blog2018 (10) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... central excise duty under Chapter 85 and 90 of the Central Excise Tariff. The period of dispute in this is from 2005-2006 to 2008-2009. In course of scrutiny of the appellant's records by the jurisdictional Central Excise officers, it was found that during this period the dealers of the appellant had incurred expenditure on sales promotion activities namely distribution of diaries and calendars to the buyers jointly with the appellants and while 50% of the expenditure had been borne by the appellant, remaining 50% had been borne by the dealers. The total amount of expenses on distribution of diaries and calendars which had been borne by the dealers was Rs. 1,01,19,927/- during the period from 2005-2006 to 2008-2009. The department was of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of stay application. 5. Ms. Nidhi Dhamija, CA- for the appellant pleaded that the appellant for sales promotion had come out with a scheme, under which the dealers were procuring from the appellant the diaries and calendars for distribution to their customer as new year promotional gift and 50% expenditure on procuring diaries and calendars were to be borne by the dealers; that under this scheme the appellant had centralized the activities of printing of diaries and calendars with their logo and product picture and the dealers were free to place orders for the quantity of diaries and calendars required for distribution for which they were to pay 50% of the cost, and that this scheme was purely optional and there was no legal obl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order is not correct. 6. Shri. Harvinder Singh, Ld. AR reiterated the finding of the impugned order. 7. We have considered the submissions from both the sides and perused the record. We find that the Tribunal in a series of judgments in the cases of Maruti Suzuki India Ltd. Vs. CCE, Delhi/Bhopal (Supra), CCE, Mysore Vs. Reid & Taylor (Supra), TVS Motor Company Ltd. Vs. CCE, Chennai- (Supra) and CCE, Indore Vs. Kinetic Motors Co. Ltd. (Supra) which are with regard to the provisions of Section 4 as it stood during the period w.e.f. 01.07.2000 and also taking into account the definition of 'transaction value' in new section 4, has held that when the sales promotion expenses are jointly incurred by the assessee as well as his dealers and a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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