2007 (10) TMI 244

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..... r the Appellant. Shri R. B. Tiwari, Jt. CDR, for the Respondent., [Order per Jyoti Balasundaram, Vice President]. - Vide impugned Order the Commissioner of Central Excise, Mumbai has confirmed demand of Rs. 4,13,87,026/- together with interest and imposed equal amount of penalty upon the appellants herein by inclusion of advertisement and publicity charges incurred by the dealers in the assessab .....

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..... o. Tribunal's Order once again in the case of Mahindra & Mahindra Final Order No. A/2050-2051/WZB/2005/C-III/EB, dated 1-12-2005 holds similar view. The same view was taken by the Tribunal in the case of CCE v. Swaraj Mazda Ltd., final order No. 629-633/05-NB-A dated 18-5-2005. In a recent order in the case of Kinetic Engineering, final order No. A/286 288/07/ WZB/C-I/EB dated 24-4-2007 it was hel .....

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