https://www.taxtmi.com/caselaws?id=94634 The Tribunal allowed the appeal, ruling that the expenditure on service engineers should not be included in the assessable value. Consequently, the demand for duty, penalty, and interest was deemed unjustified. The principal-to-principal relationship between the appellant and the dealers, as well as the optional nature of the service engineers' services, were pivotal in this decision. en-us Wed, 25 Aug 1999 00:00:00 +0530 Fri, 02 Dec 2011 16:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94634 The Tribunal allowed the appeal, ruling that the expenditure on service engineers should not be included in the assessable value. Consequently, the demand for duty, penalty, and interest was deemed unjustified. The principal-to-principal relationship between the appellant and the dealers, as well as the optional nature of the service engineers' services, were pivotal in this decision. Case-Laws Central Excise Wed, 25 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94634